14 Nov 2002
COMMISSIONER OF INLAND REVENUE v. PETER LESLIE PAGE
- Citation
- COMMISSIONER OF INLAND REVENUE v. PETER LESLIE PAGE
- Court
- Court of First Instance
- Case number
- HCIA2/2002
Although the contract envisaged a housing benefit by way of refund up to a cap, the employer waived its contractual right to verification and paid the allowance without regard to actual rent; that conduct changed the nature of the payment so it was a taxable cash allowance and not a rental refund under s9(1A), therefore the Commissioner's appeal is allowed.