House of Lords.

Lord MacKay of Clashfern, Lord Keith of Kinkel, Lord Brandon of Oakbrook, Lord Oliver of Aylmerton and Lord Goff of Chieveley.

Judgment delivered 23 February 1989.

Income Tax – Emoluments from employment – Sum paid to taxpayer by trustees distributing fund held for benefit of employees – Payment made after employment ceased – Whether payment taxable under Sch. EIncome and Corporation Taxes Act 1970, sec. 181 (now Income and Corporation Taxes Act 1988, sec. 19).

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