Pepper (Inspector of Taxes) v Hart

JurisdictionEngland & Wales
CourtChancery Division
Judgment Date20 November 1989
Date20 November 1989
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28 cases
5 forms
  • Chapter EIM21110
    • United Kingdom
    • Formularios de Derecho Civil, Mercantil y Registral HMRC Guidance manuals
    • Invalid date
    ...of the children at reduced fees was a benefit to the schoolmasters; the point at issue concerned the amount of that benefit. The House of Lor...
  • Chapter PIM4002
    • United Kingdom
    • HM Revenue & Customs
    • Invalid date
    ...or obscure. However, should Commissioners, for example, consider that it is, then following the decision in the case of Pepper v Hart[1992] 65TC421 it may be possible for them to refer to relevant Parliamentary material. This material supports our interpretation that lettings other than fur......
  • Chapter EIM23800
    • United Kingdom
    • HM Revenue & Customs
    • Invalid date
    ...car benefit is chargeable and the calculation of the benefit charge apply equally to all. In particular, the decision in Pepper v Hart (65TC421) on marginal cost does not apply to car However, HMRC recognises that problems arise in applying the law strictly in the 3 situations described bel......
  • Chapter EIM23750
    • United Kingdom
    • HM Revenue & Customs
    • Invalid date
    ...be charged to tax as benefits in the same way as cars made available to employees in other employments. The decision in Pepper v Hart (65TC421) on marginal cost does not apply in these cases. However, particular problems arise in the motor industry in connection with demonstration, test and......
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