Citations:
[1991] 2 All ER 824
Jurisdiction:
England and Wales
Cited by:
Appeal from – Pepper (Inspector of Taxes) v Hart HL 26-Nov-1992
Reference to Parliamentary Papers behind Statute
The inspector sought to tax the benefits in kind received by teachers at a private school in having their children educated at the school for free. Having agreed this was a taxable emolument, it was argued as to whether the taxable benefit was the . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 16 May 2022; Ref: scu.200597