Holland v Geoghegan
| Jurisdiction | England & Wales |
| Judgment Date | 01 January 1973 |
| Date | 01 January 1973 |
| Court | Chancery Division |
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3 cases
- Director-General of Inland Revenue v R
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Holland (HM Inspector of Taxes) v Geoghegan
...Beattie Q.C.-If your Lordship pleases. Foster J.-So be it. [Solicitors:- Solicitor of Inland Revenue; Pattinson & Brewer.] 1 Reported [1972] 1 W.L.R. 1473; 116 S.J. 546; [1972] 3 All E.R. 1See pages 487-9 post. 1 [1964] 1 W.L.R. 1357. 1 [1964] 1 W.L.R. 1357. 2 [1940] A.C. 549. 3 Duke of Wes......
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McAllister
...within the overall description of “earnings”, hence the point was not critical to the outcome of the appeal. In Holland v Geoghegan [1972] 3 All ER 333, it was made clear that there is no need for any obligation on the employee to remain in the employment for it to be an emolument of that e......