McGregor (H.M. Inspector of Taxes) v Randall; McGregor (H.M. Inspector of Taxes) v Gillett.  BTC 111
Judgment delivered 9 February 1984.
Income tax – Schedule E – Compensation payments for loss of perquisites from employment – Cancellation of future commission payments – Whether sums assessable to tax – Income and Corporation Taxes Act 1970, sec. 181, 183.
This was an appeal by the Crown against a decision of the General Commissioners that sums of £6,000 paid to each of the taxpayers were chargeable to income tax under the provisions of sec. 181 and 183 of the Income and Corporation Taxes Act 1970.