Tennant v Smith (Surveyor of Taxes) – [1892] UKHL TC_3_158 14 March 1892
Income Tax. Official Residence. Emoluments. Total income from all sources. A banking company assigns to its agent as a residence a portion of the bank premises occupied by them in respect of which they are assessed to Income Tax under Schedule A. The agent is required to reside in the building as the servant of the bank, and for the purpose of performing the duty which he owes to his employers. Held, That the value of the residence is not an emolument of office in respect of which the agent is chargeable with Income Tax; and is not to be included in estimating the total amount of the agent’s income for the purposes of a claim of abatement.
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