Calvert (HM Inspector of Taxes) v Wainwright

JurisdictionEngland & Wales
Judgment Date15 January 1947
Date15 January 1947
CourtKing's Bench Division

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1 cases
  • Shilton v Wilmshurst
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 6 December 1989
    ...made by someone other than the employer (e.g. tips to a taxi driver) such payment may be taxable under section 181: Calvert v. Wainwright 27 T.C. 475. Even though the payment is not made by the employer, the tip is in essence a reward for the performance of the employment. We were not refer......