| Commentary

(m) Personal gift, not emolument

| Commentary

(m)     Personal gift, not emolument

Generally, payments from an employer to an employee will be taxable as earnings even if described as (for example) a Christmas gift. The cases where the contrary has been held are exceptional in nature.

Payment to a cricketer of the gate receipts from an exceptional testimonial match where the cricketer had no right (or apparently, any expectation) to a benefit season were held not to be an emolument (Seymour v Reed [1927] AC 554, HL). In contrast, in Corbett v Duff [1941] 1 KB 730, 23 TC 763, Lawrence J

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