Rendell v Went (Inspector of Taxes): HL 5 May 1964

The taxpayer was a senior employee. Involved in a traffic accident, he faced possible imprisonment if convicted. His company volunteered to pay his defence costs. The House was now asked whether the sum paid was chargeable to income tax.
Held: The appeal was hopeless. Where there is in fact a benefit and, therefore, a perquisite the Act provides that the measure of the perquisite shall be the expense incurred by the company in providing it.


Lord Reid, Viscount Radcliffe, Lord Guest, Lord Hodson, Lord Upjohn


[1964] UKHL 5, [1964] 1 WLR 650, [1964] 2 All ER 464, [1964] UKHL TC – 41 – 641


Bailii, Bailii


Income Tax 1952 161(1)


England and Wales

Income Tax

Updated: 09 July 2022; Ref: scu.248556