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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> 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: 41 TC 641, [1964] WLR 650, [1964] 2 All ER 464, [1964] 1 WLR 650, [1964] UKHL TC_41_641
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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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