Remuneration in UK Law
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Hochstrasser (Inspector of Taxes) v Mayes
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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.
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Lavarack v Woods of Colchester Ltd
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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.
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Parry v Cleaver
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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.
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Delaney v Staples (trading as De Montfort Recruitment)
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(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.
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Cantor Fitzgerald International v Callaghan
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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.
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McLaughlin v Governor of the Cayman Islands
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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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Posted workers remuneration
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
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Chief Executive Pay and Remuneration Committee Independence*
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...
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Executive remuneration: the power and dominance of human greed
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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Remuneration
Regulators focus on remuneration as being one of the causal factors of poor behaviour. However, to drive actual behavioural change means not only changing the basis for financial incentives, but un...
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AIFM Remuneration Code Guidance
Summary - The UK’s Financial Conduct Authority (“FCA”) has published draft guidance on the application of rules on remuneration (the “AIFMD Remuneration Rules”) to FCA-authorized firms, once...
- Strategic Decision: Remuneration Trusts
- Strategic Decision: Remuneration Trusts
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Chapter BIM44635
......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 ......
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Chapter DT17963
.... . . . (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 ......
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Chapter DT13913
.... . . (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 ......
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Chapter EIM42735
.... . . 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 ......