Hearings
England & Wales
16 Feb 1960 [1960] 2 WLR 515, Ch D
16 Feb 1960 [1960] Ch 437, Ch D
13 Dec 1960 [1961] Ch 133; [1961] 2 WLR 102; [1961] 1 All ER 358, CA
Wilkins v Rogerson
Subject Matter
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.
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.
REVENUE — Income tax — Employment — Emolument — Gift — New suits of clothes made-to-measure given by company to employees — Perquisite or profit — Whether employee taxable on cost or second-hand value
Appellate History
Wilkins v Rogerson [1960] Ch 437; [1960] 2 WLR 515; [1960] 1 All ER 650
Decision of Danckwerts J affirmed
Wilkins v Rogerson [1961] Ch 133; [1961] 2 WLR 102; [1961] 1 All ER 358, CA