Hearings
Northern Ireland
[1992] STC 495; (1992) 66 TC 273, CA (NI)
22 Jul 1993 [1994] 1 AC 303; [1993] 3 WLR 393; [1993] 3 All ER 801; [1993] STC 569; (1992) 66 TC 273, HL(NI)
Mairs v Haughey
Subject Matter
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, ss 19(1), 131(1)
[1994] 1 AC 303; [1993] 3 WLR 393; (1992) 66 TC 273
Appellate History
Mairs v Haughey [1992] STC 495, CA(NI)
Decision of the Court of Appeal of Northern Ireland affirmed
Mairs v Haughey [1994] 1 AC 303; [1993] 3 WLR 393; [1993] 3 All ER 801; [1993] STC 569; (1992) 66 TC 273, HL(NI)