Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

HARTLAND v. DIGGINES.

(1926) 24 Ll.L.Rep. 94

HOUSE OF LORDS.

Before the Lord Chancellor (Viscount Cave), Lord Atkinson, Lord Shaw, Lord Sumner and Lord Darling.

Revenue - Income Tax - Assessment - Income Tax Act, 1918, Schedule E-"Salaries, fees, wages, perquisites or profits" -Salary paid free of tax-Tax paid on behalf of appellant but not at his request, by employer-Continuity in payment-Amount paid by company held to be an emolument and therefore taxable under Schedule. E.

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