Tennant v Smith (Surveyor of Taxes): HL 14 Mar 1892

A Montrose bank manager had been given free accommodation in a bank house which he was required to occupy.
Held: The Inland Revenue could not charge income tax on the value of the accommodation because the employee could not convert the benefit into money. Emoluments were confined to actual money payments and to benefits in kind which were capable of being turned into money by the recipient
Income Tax. Official Residence. Emoluments. Total income from all sources. A banking company assigns to its agent as a residence a portion of the bank premises occupied by them in respect of which they are assessed to Income Tax under Schedule A. The agent is required to reside in the building as the servant of the bank, and for the purpose of performing the duty which he owes to his employers. Held, That the value of the residence is not an emolument of office in respect of which the agent is chargeable with Income Tax; and is not to be included in estimating the total amount of the agent’s income for the purposes of a claim of abatement.
[1892] UKHL 1, [1892] AC 150, [1892] UKHL 492, [1892] UKHL TC – 3 – 158, 3 TC 158
Bailii, Bailii, Bailii
Cited by:
CitedRevenue and Customs v Forde and McHugh Ltd SC 26-Feb-2014
The Court heard a number of appeals concerned with the interpretation of the phrase in section 6(1) of the Social Security Contributions and Benefits Act 1992, ‘[w]here in any tax week earnings are paid to or for the benefit of an earner’ It was . .
CitedAbbott v Philbin (Inspector of Taxes) HL 21-Jun-1960
A company’s senior employees had been given an option to subscribe for its shares at the then current market price, the option being exercisable at any time within the next ten years. The employees were thus incentivised to increase the company’s . .
CitedHeaton v Bell HL 1970
The Revenue sought to tax the benefit of a car loan scheme and the issue was whether the emoluments of a participating employee fell to be assessed under Schedule E gross without reference to the weekly sum deducted by the employer for providing, . .
CitedRFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland SC 5-Jul-2017
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself.
Held: The . .

These lists may be incomplete.
Updated: 24 February 2021; Ref: scu.263831