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United Kingdom House of Lords Decisions
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Rendell v Went (Inspector of Taxes) [1964] UKHL TC_41_641 (05 May 1964)
URL: http://www.bailii.org/uk/cases/UKHL/1964/TC_41_641.html
Cite as:
[1964] WLR 650,
41 TC 641,
[1964] 1 WLR 650,
[1964] UKHL TC_41_641,
[1964] 2 All ER 464
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Rendell v Went (Inspector of Taxes) [1964] UKHL TC_41_641 (05 May 1964)
Income Tax, Schedule E - Benefit in kind - Director prosecuted for
driving offence - Whether legal expenses incurred and paid by company for
his defence assessable as income of director - Income Tax A ct, 1952 (15 &
16 Geo. VI & 1 Eliz. II, c. 10), Section 161.
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