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Pepper (HM Inspector of Taxes) v Hart and others

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    Pepper (HM Inspector of Taxes) v Hart and others [1993] IRLR 33 HL (0 other reports)

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.