In Pepper (HM Inspector of Taxes) v Hart and others  IRLR 125 CA, the Court of Appeal held that the High Court had not erred in holding that in assessing, for taxation purposes, the cost of the benefit enjoyed by the appellant schoolmasters of having their sons educated at their school at a reduced fee, account had to be taken not only of the additional direct costs of providing that benefit but also a rateable proportion of the expenses incurred in the general running of the school.
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