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INTERNATIONAL U.K. House of Lords

Inland Revenue v Luke [1963] UKHL TC_40_630 (15 January 1963)

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Commissioners of Inland Revenue v Luke – [1963] UKHL TC_40_630 15 January 1963

Income Tax, Schedule E-Benefit in kind-Director in occupation of company’s house-Expenditure by company on repairs and upkeep in excess of rent- Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Sections 161 and 162.
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