Income Tax, Schedule E-Benefit in kind-Director in occupation of company’s house-Expenditure by company on repairs and upkeep in excess of rent- Income Tax Act, 1952 (15 and 16 Geo. VI and 1 Eliz. II, c. 10), Sections 161 and 162.
Citations:
[1963] UKHL TC – 40 – 630, [1963] AC 557, 40 TC 630
Links:
Jurisdiction:
England and Wales
Cited by:
Cited – Hancock and Another v Revenue and Customs SC 22-May-2019
The taxpayers sold their shares in return for loan notes in the form of mixed qualifying (QCB) and non qualifying corporate bonds (Non-QCB) within section 115 of the 1992 Act. Gains on the disposal of QCB would be exempt from CGT. These were then . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 09 February 2022; Ref: scu.559255