(f) Emolument for agreeing not to resign, or to variation in dutiesA payment by way of an inducement to agree not to resign, or to a variation in duties, is likely to be taxable as earnings (Cameron v Prendergast [1940] AC 549, 23 TC 122, HL).
A payment by way of an inducement to agree not to resign, or to a variation in duties, is likely to be taxable as earnings (Cameron v Prendergast [1940] AC 549, 23 TC 122, HL).
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