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Rendell v Went (Inspector of Taxes) [1964] UKHL TC_41_641 (05 May 1964)

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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