The case of Hamblett v Godfrey (see ¶412-020), in which payments to employees for giving up rights to join a trade union and certain statutory protections were held to be taxable, seems to indicate the difficulty in forming hard and fast rules for dealing with compensatory payments. Particular difficulties arise in respect of various nebulous rights such as amateurism or, conversely, professional status. The following analysis considers situations involving a clear substitution of one thing for another.

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