Roger Clive Miners (‘Mr Miners’) appeals against five income tax assessments under schedule E for the years 1986/87 to 1990/91 inclusive. His wife Mrs J V Miners (‘Mrs Miners’) appeals against a similar assessment to income tax for the year 1990/91.
I am asked for a decision in principle as to the assessibility or otherwise of the following:
(a)the cost of the provision by his employer of accommodation for Mr Miners close to the place at which he carried out most of the duties of his employment, and
(b)the cost of the provision by his employer of vehicles for the use of Mr and Mrs Miners, and