Pepper (HM Inspector of Taxes) v Hart and others [1993] IRLR 33 HL

Reports relating to this case:

  • Pepper (HM Inspector of Taxes) v Hart and others

    Date:
    1 January 1993

    In Pepper (HM Inspector of Taxes) v Hart and others [1993] IRLR 33 HL, the House of Lords held that in-house benefits, and particularly concessionary school fees for teachers' children, should be assessed for tax on the basis of the additional or marginal cost to the employer of providing the benefit.