School fees
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
Taxable perquisites
Trustees paying
Commentary –
Tax Reporter ¶354-150