Chancery Division.

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.

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