Income Tax, Schedule E-Income Tax on employees’ Hilaries voluntarily paid by company – Income Tax Act, 1842 (5 and 6 Viet., c. 35), Section 146, Schedule E-Income Tax Act, 1853 (16 and 17 Viet., c. 34), Section 2, Schedule E.
Citations:
[1926] UKHL TC – 10 – 247, (1926) 24 Ll L Rep 94, 10 TC 247, [1926] AC 289
Links:
Jurisdiction:
England and Wales
Cited by:
Cited – RFC 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 . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 18 August 2022; Ref: scu.633829
