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Mairs (Inspector of Taxes) v Haughey [1993] UKHL TC_66_273 (22 July 1993)

Mairs (Inspector of Taxes) v Haughey [1993] UKHL TC_66_273 (22 July 1993)

Income tax – Schedule E – Employment – Emoluments – Benefits – Employer company privatised – Payment to employees when top-up redundancy scheme ended – Whether emolument or benefit chargeable to tax – Income and j-j Corporation Taxes Act 1988, ss 19(1), 154, 156(1) and 168(3).
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