| 20/5/2012 |
HOME
FSS
Downloads
|
| Board of Special Commissioners - Cases |
| Case No. 3/56 |
Decided: 4 May, 1956 |
   |
|
Monetary gifts of small value received by public officer are gains or profits from employment - article 5(1)(b), now 4(1)(b), Income Tax Act
|
Appellant, a public officer, used to receive monetary gifts of small value while on duty. He omitted to declare them since he considered them to be personal gifts and, therefore, not subject to tax.
The Board dismissed the appeal quoting Hannan and Farnsworth: "On the analogy of tips to waiters and stewards, any monetary gifts to public servants in appreciation or anticipation of particular services may be treated as part of their earnings."
|
|
|
|
|