Case Law

Question 1

Hall v Lorimer 1993

Answer 1

When establishing employment status no single factor is definitive in its own right, and each case must be decided on its own.
*A vision mixer in the film industry was found to be self-employed. Although the factors indicated emploed status, the fact that he had had a large number of separate engagements, many for one day only, persuaded the court that he was not an employee.

Question 2

Pepper V Heart

Answer 2

The BIK value of in house benefits is just the additional cost to the employer.

Question 3

Lloyds TSB Bank Plc (Antrobus deceased) v. Inland Revenue (No.1) (2002)

Answer 3

IHT Relief is not given on any excess of the open market value of a farmhouse over its agricultural value. In the case of, the Land Tribunal ruled that the agricultural value of a particular property was only 70% of its open market value. This percentage will vary from case to case. Relief may be denied entirely if the occupier of the farmhouse is not involved in farming the land on a day-to-day basis.