Wilkins (H.M. Inspector of Taxes) v Rogerson(1) (1958-1961) 39 TC 344
HIGH COURT OF JUSTICE (CHANCERY DIVISION)–
16TH FEBRUARY, 1960
COURT OF APPEAL–
9TH AND 13TH DECEMBER, 1960
Income Tax, Schedule E – Emoluments of office – Employer’s gift of a suit to employee – Whether the amount to be included in an assessment should be the cost of the suit to the employer or the price for which the employee could expect to sell it – Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Ninth Schedule, Paragraph 1.
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