Chancery Division.

Judgment delivered 18 January 1988.

Income tax – Emoluments of employment – Benefits in kind – Living accommodation provided by employer – Nursery foreman provided with rent-free accommodation near to employment because he could not find other suitable accommodation – Taxpayer required to be on call at all times – Whether provision of accommodation necessary for proper performance of duties – Whether customary for employers to provide living accommodation for nursery foremen – Finance Act 1977, sec. 33(4)(a), (b).

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