16 February 2006
An old friend has been asked to chair a committee which discusses rural affairs in his county. The post comes with an honorarium and he has asked me whether this is taxable income. My initial reaction is that it seems to be, but I wonder if there are any circumstances in which it would not be — for example, do readers think that there is any monetary limit below which HMRC would happily ignore such a payment? Or am I too inclined to regard any regular receipt as taxable income? The chairmanship of this committee does not seem quite to be an 'office', and surely is not an employment.
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