Court of Appeal (Civil Division).

[The appeal against this decision is reported at [1992] BTC 591.]

Slade, Nicholls and Farquharson L JJ.

Judgment delivered 13 November 1990.

Income tax – Benefits in kind – Education – Sons of schoolmasters employed by independent school provided with education at 20 per cent of normal fees – Whether cost of benefit to employer was the cost of items attributable to individual pupils such as food, stationery etc. or whether cost was a proportion of total expenses of running school – Finance Act 1976, sec. 61(1), 63(1), (2) (now Income and Corporation Taxes Act 1988, sec. 154(1), 156(1), (2)).

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