- If the recipient’s contract of employment entitled him to receive
the voluntary payment that is a strong ground for holding that it accrues
by virtue of the office or, in other words is a remuneration for his services.
- The fact that the voluntary payment is of a periodic or recurrent
character affords a further, though less cogent ground for the same conclusion.
- On the other hand, a voluntary payment may be made in circumstances
which show that it is given by way of present or testimonial on grounds
personal to the recipient, as, for example, a collection made for the particular
individual who is at the time vicar of a given parish because he is in straitened
circumstances, or a benefit held for a professional cricketer in recognition
of his long and successful career in first class cricket. In such cases
the proper conclusion is likely to be that the voluntary payment is not
a profit accruing to the recipient by virtue of his office or employment,
but a gift to him as an individual paid and received by reason of his personal
needs or by reason of his personal qualities or attainments.
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These principles were stated in a case which concerned a payment by a
third party. At least where the payer is the employer the intentions of
the payer should also be considered.71 The amount of the payment is also relevant.72
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14A.4.3.3 Clergy Cases |
It was decided early on that grants from a fund to
supplement the incomes of clergy in poorly endowed parishes were emoluments.73
Although these grants were not from the employers they were paid for services
and paid to the clergy by virtue of their offices. The reason for the
payments was to augment stipends—not to make grants to clergy because
they were poor. In Blakiston v Cooper74 the House of Lords held
that Easter offerings which, by custom and episcopal prompting, were given
to the vicar, were also taxable.75 The giving may be voluntary but it |
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