§ 40. Mr. Stevensasked the Chancellor of the Exchequer why it is his policy that salvage money payable to officers and ratings in the Royal Navy should be treated as income for tax purposes, in view of the fact that salvage operations form no part of the normal duties of the crew of a ship of the Royal Navy and that moneys received by them for this work do not accrue to them as emoluments of an office or employment but are a fortuitous receipt.
§ Mr. GreenThese payments are liable to tax as emoluments of their office or employment, and the fact that they are exceptional receipts affords no ground for exempting them from tax.