NO. 1459–HIGH COURT OF JUSTICE–

27TH MARCH AND 3RD APRIL, 1950

COURT OF APPEAL–

3RD JULY, 1950

Income Tax, Schedule E – Emoluments of office – Three-year service agreement terminable by employer at end of first or second year on payment of sum as ‘compensation for loss of office’ – Agreement terminated by employer at end of first year – Whether sum payable to employee assessable.

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