Chancery Division.

Judgment delivered 22 May 1986.

Income tax – Schedule E – Higher-paid employee – Benefits in kind – Car provided by employer for personal and business use – Whether benefit assessable – Quantum of benefit – Income and Corporation Taxes Act 1970, sec. 1, 181, 183(1); Finance Act 1976, sec. 64, Sch. 7.

  This was an appeal by the taxpayer against assessments to Sch. E income tax which included a sum in respect of the benefit to him of having the private use of a car provided by his employer.

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