Remuneration in UK Law

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Leading Cases
  • Hochstrasser (Inspector of Taxes) v Mayes
    • House of Lords
    • 30 Noviembre 1959

    In the past several explanations have been offered by Judges of eminence as to the significance of the word "from" in this context. For my part I think that their meaning is adequately conveyed by saying that, while it is not sufficient to render a payment assessable that an employee would not have received it unless he had been an employee, it is assessable if it has been paid to him in return for acting as or being an employee.

  • Lavarack v Woods of Colchester Ltd
    • Court of Appeal
    • 19 Julio 1966

    I know of no principle upon which he can claim as damages for breach of one service agreement compensation for remuneration which might have become due under some imaginary future agreement which the plaintiffs did not make with him but might have done if they wished.

  • Parry v Cleaver
    • House of Lords
    • 05 Febrero 1969

    It is generally recognised that pensionable employment is more valuable to a man than the mere amount of his weekly wage. It is more valuable because by reason of the terms of his employment money is being regularly set aside to swell his ultimate pension rights whether on retirement or on disablement. The products of the sums paid into the pension fund are in fact delayed remuneration for his current work.

  • Delaney v Staples (trading as De Montfort Recruitment)
    • House of Lords
    • 12 Marzo 1992

    (3) At the end of the employment, the employer and the employee agree that the employment is to terminate forthwith on payment of a sum in lieu of notice. Again, the employer is not in breach of contract by dismissing summarily and the payment in lieu is not stictly wages since it is not remuneration for work done during the continuance of the employment.

    (4) Without the agreement of the employee, the employer summarily dismisses the employee and tenders a payment in lieu of proper notice. However, the summary dismissal is effective to put an end to the employment relationship, whether or not it unilaterally discharges the contract of employment. It follows that the payment in lieu is not a payment of wages in the ordinary sense since it is not a payment for work done under the contract of employment.

  • Cantor Fitzgerald International v Callaghan
    • Court of Appeal (Civil Division)
    • 21 Enero 1999

    In my judgment the question whether non payment of agreed wages, or interference by an employer with a salary package, is or is not fundamental to the continued existence of a contract of employment, depends on the critical distinction to be drawn between an employer's failure to pay, or delay in paying, agreed remuneration, and his deliberate refusal to do so.

  • McLaughlin v Governor of the Cayman Islands
    • Privy Council
    • 23 Julio 2007

    It is a settled principle of law that if a public authority purports to dismiss the holder of a public office in excess of its powers, or in breach of natural justice, or unlawfully (categories which overlap), the dismissal is, as between the public authority and the office-holder, null, void and without legal effect, at any rate once a court of competent jurisdiction so declares or orders.

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Books & Journal Articles
  • Posted workers remuneration
    • Nbr. 24-1, February 2017
    • Maastricht Journal of European and Comparative Law
    Few national laws or collective agreements provide specific rules determining the elements of the minimum rates of pay due to posted workers. As a consequence, there is confusion between the neighb...
  • Excessive Remuneration and the Unfair Prejudice Remedy
    • Nbr. , June 2009
    • Edinburgh Law Review
    • 517-519
  • Chief Executive Pay and Remuneration Committee Independence*
    • Nbr. 74-4, August 2012
    • Oxford Bulletin of Economics and Statistics
    This article tests the impact of remuneration committee independence on Chief Executive (CEO) pay. FTSE350 companies between 1996 and 2008 are used to assess whether remuneration committees facilit...
  • Executive remuneration: the power and dominance of human greed
    • Nbr. 26-4, October 2019
    • Journal of Financial Crime
    • 978-992
    Purpose: The paper aims to examine the role of human greed in the determination of executive remuneration in the UK. Design/methodology/approach: The paper reviews the past and existing regulation...
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Law Firm Commentaries
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  • Chapter BIM44635
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......There are provisions which determine when a deduction for employees’ remuneration is to be given in computing the employer’s taxable profits. General guidance on the rules (the ‘unpaid remuneration’ rules) is at BIM47130. The ......
  • Chapter DT17963
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    .... . . . (1) Subject to the provisions of Articles 16. 17 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in ......
  • Chapter DT13913
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    .... . . (1) Subject to the provisions of Articles 11, 12 and 16, salaries, wages and other similar remuneration derived by a resident of one of the territories in respect of an employment shall be subjected to tax only in that territory unless the employment is ......
  • Chapter EIM42735
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    .... . . Where:. a company has gone into liquidation and. a director’s undrawn remuneration has been lost because there are insufficient funds to pay it. then the employment income may be reduced by the amount of undrawn remuneration that is ......
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