15TH JANUARY, 1947

Income Tax, Schedule E – Tips paid to taxi-driver.

  The Respondent was employed by a taxi hire company at a definite wage, the bargain making no reference to tips. On appeal against an assessment to Income Tax under Schedule E for the year 1944-45 in respect of tips received from passengers in his capacity as a taxi-driver, the General Commissioners held that the tips were personal gifts to the Respondent and were not assessable to Income Tax.

  Held, that the tips, having been given in the ordinary way as remuneration for services rendered, were assessable to Income Tax.

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