Try using CROSS APPLY
SELECT Title, Value
FROM Emp
CROSS APPLY (
VALUES
('Employee Name', EmpName),
('Employee Salary**', EmpSalary),
('Test: !', Test)
) upiv (Title, Value)
WHERE EmpNo ='1234'
or with UNPIVOT
SELECT Title, Value
FROM (
SELECT [Employee Name] = EmpName, [Employee Salary**] = EmpSalary, [Test: !] = Test
FROM Emp
WHERE EmpNo ='1234'
) tbl
UNPIVOT(
Value FOR
Title IN ([Employee Name], [Employee Salary**], [Test: !])
) upiv