House of Lords for the United Kingdom
1 All E.R. 42 (1992)
Hart and nine other employees (the parents) (plaintiffs) of Malvern College (Malvern) were allowed to send their children to the school for a fee that was only 20 percent of the fee paid by other students. The parents brought suit against the tax collector (defendant). The tax collector and the parents agreed that this fringe benefit was subject to taxation as income, but the parents asserted that the benefit should be measured by the cost incurred by Malvern in providing the benefit. Because Malvern would otherwise have had empty seats, the marginal cost incurred by Malvern for these students was minimal. The tax collector asserted that the benefit should be measured as the average cost incurred per student. A commission found for the parents, and the High Court of Justice of England and Wales reversed. The court of appeal affirmed. The parents appealed.
Rule of Law
Holding and Reasoning (Browne-Wilkinson, J.)
Concurrence (Mackay, J.)
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