Blakiston v. Cooper [1908] UKHL 1023 (10 December 1908)

Blakiston v. Cooper [1908] UKHL 1023 (10 December 1908)

Voluntary subscriptions given to a clergyman in respect of his services as incumbent, especially where there is continuity and the payments are made to supplement official income, are profits accruing by reason of his office and are assessable to income tax under the Income Tax Act 1842.

Citation
[1908] UKHL 1023
Parties
Appellant: Blakiston; Respondent: Cooper
Jurisdiction
United Kingdom
Judgment Date
10 December 1908
Procedural Posture
Appeal / On Appeal From the Court of Appeal in England
Outcome
Appeal dismissed
Legal Topics
Income Tax, Profits From Office, Clergy Stipends, Voluntary Subscriptions
Tax Law Ecclesiastical Law Income Tax Profits From Office Clergy Stipends Voluntary Subscriptions

Case Brief

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Parties

Blakiston

Appellant

Cooper

Respondent

Procedural Posture

Appeal / On Appeal From the Court of Appeal in England

Legal Issues

  1. 1 Whether voluntary subscriptions (Easter offerings) received by a clergyman are assessable to income tax as profits accruing by reason of his office

Ratio Decidendi

Voluntary subscriptions given to a clergyman in respect of his services as incumbent, especially where there is continuity and the payments are made to supplement official income, are profits accruing by reason of his office and are assessable to income tax under the Income Tax Act 1842.

Court Disposition

Appeal dismissed

Orders

  • The sum received by the vicar is assessable to income tax as profits accruing by reason of his office.