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William Fergusson, Surveyor of Taxes, Glasgow, appellant , being dissatisfied with a decision of the Commissioners for the General Purposes of the Income Tax Acts at Glasgow finding that an allowance of £11, 4s. 3d. made to Louis Noble, detective sergeant, Glasgow, respondent , to purchase plain clothes, was not income within the meaning of the Income Tax Acts, took a case for appeal.
On these grounds we must in my opinion hold that the finding of the Commissioners that the pecuniary allowance for clothes “was not income within the meaning of the Income Tax Acts so as to be chargeable with income tax” was erroneous, sustain the appeal against their judgment, and remit to them to proceed further in the matter.
Lord Cullen —I am of the same opinion. The disputed portion of the assessment in question is paid to the respondent in money, and is paid to him as part of the consideration to which he is entitled in return for the services he renders under his contract of employment. Prima facie therefore it is part of his assessable income, and I do not think it ceases to be so because he has agreed to devote it to a purpose which is beneficial to himself.
The Court reversed the determination of the Commissioners and remitted to them to proceed.
Counsel for the Appellant—Solicitor-General ( Morison , K.C.)— R. C. Henderson . Agent— Stair A. Gillon , Solicitor of Inland Revenue.
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