Commentary

(e) Emolument for agreeing a change

Division BII Taxation of Employment Income
| Commentary

(e) Emolument for agreeing a change

| Commentary

(e)     Emolument for agreeing a change

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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