A single one off lump sum payment was found to be an emolument without consideration as to whether or not it was of capital.
Judges:
Neill LJ
Citations:
[1986] 2 All ER 513, (1986) 59 TC 694
Jurisdiction:
England and Wales
Cited by:
Appeal from – Hamblett v Godfrey (Inspector of Taxes) CA 2-Jan-1986
Affirmed. A single one off lump sum payment was found to be an emolument without consideration as to whether or not it was a capital payment. Miss Hamblett ‘received her payment as a recognition of the fact that she had lost certain rights as an . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 13 May 2022; Ref: scu.199543