(e) Emolument for agreeing a changeA sum paid so as to induce an employee to accept or agree to a change in his earnings is itself taxable as an emolument and therefore as earnings (Wales v Tilley [1943] AC 386, 25 TC 136, HL). Similarly, a payment for agreeing to work at a different (and non-contractual) location following a TUPE transfer was an emolument of the employment and therefore earnings under
A sum paid so as to induce an employee to accept or agree to a change in his earnings is itself taxable as an emolument and therefore as earnings (Wales v Tilley [1943] AC 386, 25 TC 136, HL). Similarly, a payment for agreeing to work at a different (and non-contractual) location following a TUPE transfer was an emolument of the employment and therefore earnings under
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