Calvert (Inspector of Taxes) v Wainwright
| Jurisdiction | England & Wales |
| Date | 1947 |
| Year | 1947 |
| Court | King's Bench Division |
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25 cases
- The Squatting Investment Company Ltd v Federal Commissioner of Taxation
- Comptroller-General of Inland Revenue, Malaysia v T
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Bridges (Inspector of Taxes) v Hewitt
...his performances were sparkling: he could expect the payments and he was entitled to them. The taxi driver in ( Calvert v. Wainwright (1947) 1 K.B. 526) was in the employment of a Limited Company. He received a definite wage, and tips were no part of the bargain. But he was clearly assessab......
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Shilton v Wilmshurst
...the employee is 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. W......
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