Channell J construed an employer’s scheme, which provided for payments into a provident fund for payment to employees on their retirement, as providing for an agreed application of part of the employee’s salary and held that the payments into the fund were therefore taxable as emoluments for services provided in the year of payment into the fund.
Judges:
Channell J
Citations:
[1904] EWHC KB 1
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 18 August 2022; Ref: scu.642456
