The Law Reports (Appeal Cases)
[1994] 1 AC 303
[HOUSE OF LORDS]
MAIRS (INSPECTOR OF TAXES) APPELLANT AND HAUGHEY RESPONDENT
1993 June 8,
9,
10;
July 22
July 22
Lord Griffiths, Lord Ackner, Lord Browne-Wilkinson, Lord Mustill and Lord Woolf
Revenue
— Income tax
— Employment
— Emolument
— Non-statutory redundancy scheme
— Taxpayer giving up rights under scheme in return for lump sum payment
— Whether emolument from employment
— Whether inducement to enter into new employment
—
Income and Corporation Taxes Act 1988 (c. 1), ss. 19(1), 131(1)