Bird (H.M. Inspector of Taxes) v Martland. Bird (H.M. Inspector of Taxes) v Allen.  BTC 259
Judgment delivered 28 June 1982.
Income tax – Lump sum payments to employees on withdrawal of cars provided by company – Whether payment an emolument of employment – Whether decision of Commissioners unreasonable on the facts – Income and Corporation Taxes Act 1970 – sec. 181(1), Sch. E. p. 260 →
These were two appeals by the Crown from decisions of the General Commissioners which found that sums of £2,110 received by two employees from their employer company were not assessable to income tax under Sch. E for the year 1976-77.