Chancery Division.

Judgment delivered 30 June 1988.

Income tax – Living accommodation and benefits in kind provided by company to directors – Whether taxpayers had reimbursed company for benefits – Whether value of benefits was taxable – Income and Corporation Taxes Act 1970, sec. 185, 195, 196; Finance Act 1976, sec. 61-63; Finance Act 1977, sec. 33.

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