17 Feb 1984
THE COMMISSIONER OF INLAND REVENUE v. HENRY JOHN WALTON MASTERS
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. HENRY JOHN WALTON MASTERS
- Court
- Court of First Instance
- Case number
- HCIA2/1983
'Rent' in s.9(1)(c) means the rate at which the employer provides accommodation to the employee (the amount attributed under employer regulations), not the amount paid by the employer to a third party; therefore the service charge paid by Government to the hotel is not part of 'rent' for s.9(1)(c) and the taxable excess is the difference between the statutory rental value (8% of salary) and the provided rent (7.5% of salary), i.e. 0.5% of salary.