Heaton v Bell
| Jurisdiction | England & Wales |
| Date | 1968 |
| Year | 1968 |
| Court | House of Lords |
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33 cases
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Reed Employment Plc and Others v Revenue and Customs Commissioners
...and I will do likewise. 24 The only relevant authority to which we were referred on this issue was the decision of the House of Lords in Heaton v Bell [1970] AC 728. Mr Bell's employers introduced a voluntary car loan scheme for certain employees. The employer bought the cars, insured them ......
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Advocate General for Scotland v Murray Group Holdings Ltd
...position is the same as that in Smyth v Stretton and Hadlee v IRC, and is distinguishable from Edwards v Roberts. [72] In Heaton v Bell, [1970] AC 728, the taxpayer was employed by a company which introduced a voluntary car loan scheme for certain employees. Under the scheme the company bou......
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Heaton (HM Inspector of Taxes) v Bell
...1 Reported (Ch.D.) [1968] 1 W.L.R. 263; 111 S.J. 586; [1968] 1 All E.R. 857; (C.A.) [1968] 1 W.L.R. 1385; [1968] 2 All E.R. 1156; (H.L.) [1970] A.C. 728; [1969] 2 W.L.R. 735; 113 S.J. 245; [1969] 2 All E.R. 70. 1 Not included in the present print. 2See page 230 post. 2See page 230 post. 1 N......
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Richardson v Worrall
...of putting a money value on advantages arising out of the employment which did not sound in money" (per Lord Reid in Heaton v. BellTAX(1969) 46 T.C. 211 at p.245) (ii) the consideration that the "attendant difficulties" which would arise from applying general income tax principles in such c......
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