HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

18TH, 19TH AND 20TH DECEMBER, 1957

COURT OF APPEAL–

9TH, 10TH AND 11TH JUNE, AND 7TH JULY, 1958

HOUSE OF LORDS–

13TH, 14TH AND 15TH OCTOBER, AND 30TH NOVEMBER, 1959

Income Tax, Schedule E – Employer’s housing scheme – Employee transferred in course of employment – Compensation for loss on sale of house – Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Sections 156 and 160 and Ninth Schedule, Paragraph 1.