Benefit in kind, cash equivalent of reduction

Case Law – Pepper (H.M. Inspector of Taxes) v. Hart and related appeals. [1989] BTC 595 ; Pepper (HM Inspector of Taxes) v Hart and related appeals. [1990] BTC 552 ; Pepper (HM Inspector of Taxes) v. Hart and related appeals. [1992] BTC 591

Covenanted annual payments pure income profit

Case Law – Essex County Council v. Ellam (H.M. Inspector of Taxes). [1987] BTC 570 ; Essex County Council v. Ellam (H.M. Inspector of Taxes). [1989] BTC 133

National Insurance contributions, discharge of director's personal liability

Case Law – Frost Skiphire (Newcastle) Ltd v HM Inspector of Taxes (2004) Sp C 420

Taxable perquisites

Case Law – Glynn v. Commissioner of Inland Revenue (Hong Kong). [1990] BTC 129

Trustees paying

Commentary – Tax Reporter ¶354-150