Pepper (Inspector of Taxes) v Hart: CA 1991

Citations:

[1991] 2 All ER 824

Jurisdiction:

England and Wales

Cited by:

Appeal fromPepper (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