Commentary

(f) Emolument for agreeing not to resign, or to variation in duties

Division BII Taxation of Employment Income
| Commentary

(f) Emolument for agreeing not to resign, or to variation in duties

| Commentary

(f)     Emolument for agreeing not to resign, or to variation in duties

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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