The Law Reports (Chancery Division)
[1961] Ch 133
[COURT OF APPEAL]
WILKINS (INSPECTOR OF TAXES)
v.
ROGERSON.
1960 Dec. 9,
12,
13.
Lord Evershed M.R., Harman and Donovan L.JJ.
Revenue
— Income tax
— Employment
— Perquisite
— Valuation
— Cost or value in hands of recipient
— Gift from employer of new suit of clothes
— Whether employee taxable on second-hand value only of suit
—
Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), Sch. 9, r. 1.