Mairs (HM Inspector of Taxes) v Haughey [1993] IRLR 551 HL

Reports relating to this case:

  • Redundancy pay: Contractual redundancy pay not taxable as "emolument"

    Date:
    1 January 1994

    The House of Lords rules in Mairs (HM Inspector of Taxes) v Haughey that genuine contractual redundancy payments are not taxable as "emoluments" from employment. Furthermore, a payment made to buy out an employee's right to receive such a payment in the event of redundancy must be treated in the same way.