Hadlee and Another v Commissioner of Inland Revenue: PC 1 Mar 1993

(New Zealand) Section 38(2) of the Income Tax Act 1976 of New Zealand provided that income tax was payable by every person on income derived by him during the year for which tax was payable. A partner in an accountancy firm assigned a proportion of his share in the partnership to a trust under which the primary beneficiaries were his wife and child. He sought to argue that he was not liable to income tax on that proportion of his annual partnership income. The New Zealand courts rejected that contention
Held: The appeal failed. Income tax was a tax on income which was the product of the taxpayer’s personal exertion. The taxpayer was still liable to tax on his share of income of partnership even though it had been assigned.
Gazette 05-May-1993, [1993] UKPC 8
Bailii
England and Wales
Cited by:
CitedRFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland SC 5-Jul-2017
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself.
Held: The . .

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Updated: 24 February 2021; Ref: scu.81132