Chancery Division.

Sir Richard Scott V-C.

Judgment delivered 11 December 1996.

Income tax – Sch. E – Taxable benefit – Private use of car – Car was necessary for the performance of taxpayers duties – Whether tax charged was a deductible expense of employment – Income and Corporation Taxes Act 1988, s. 157(1), 198(1).

  This was an appeal by the taxpayer against the refusal of the inspector to allow deduction of tax chargeable under s. 157(1) of the Income and Corporation Taxes Act 1988 from his Sch. E income in respect of the private use of a car provided by his employer

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