Emoluments

Bill Packer and Elaine Baker
Additional contact information
Bill Packer: Touche Ross & Co.
Elaine Baker: Touche Ross & Co.

Chapter 2 in A Tax Guide to Remuneration and Fringe Benefits, 1982, pp 11-15 from Palgrave Macmillan

Abstract: Abstract The statutory definition of ‘emoluments’ is ‘all salaries, fees, wages, perquisites and profits whatsoever’. This covers a very wide area and includes the following: Salaries Pensions Holiday pay Fees Honoraria Christmas boxes (in cash) Wages Bonuses Pay during absence from work Commission Overtime pay Payments for time spent travelling Annuities (from approved superannuation funds) Certain payments under the Employment Protection Act

Keywords: Employment Protection; Fringe Benefit; External Examination; Additional Expenditure; Practical Operation (search for similar items in EconPapers)
Date: 1982
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-06674-2_2

Ordering information: This item can be ordered from
http://www.palgrave.com/9781349066742

DOI: 10.1007/978-1-349-06674-2_2

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().