United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1993/TC_66_273.html
Cite as: [1993] STC 569, [1993] BTC 339, [1993] 3 WLR 393, [1993] IRLR 551, [1993] UKHL TC_66_273, [1993] 3 All ER 801, 66 TC 273, [1994] 1 AC 303, [1994] AC 303

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Mairs (Inspector of Taxes) v Haughey [1993] UKHL TC_66_273 (22 July 1993)

Income tax - Schedule E - Employment - Emoluments - Benefits - Employer company privatised - Payment to employees when top-up redundancy scheme ended - Whether emolument or benefit chargeable to tax - Income and j-j Corporation Taxes Act 1988, ss 19(1), 154, 156(1) and 168(3).

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