Glynn v. C.I.R. (Hong Kong), [1990] BTC 129 (PC)

The taxpayer was held to have derived a "perquisite" of employment equal to the amount of his daughter's school fees which his employer had agreed...

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In interpreting the word "perquisite" found in the Inland Revenue Ordinance (Hong Kong), Lord Templeman applied the "logical and sensible...

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