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Torbett v. Faulkner (1952) 2 TLR 659

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It was held that where a servant is given the personal privilege to live in a house for the greater convenience of his work, and this is treated as part of his remuneration, then he is a licensee, even though the value of the house is quantified in money.

Available:  Joseph Bodunrin Daudu v Federal Inland Revenue Service (2023) - FHC/ABJ/TA/1/2021

However, where he is given an interest in the land, separate and distinct from his contract of service, at a sum properly to be regarded as a rent, then he is a tenant, and nonetheless a tenant because he is a servant.

Available:  Megawatts Nig. Ltd. v Registered trustees of gbagada phase & Ors. (2020) - FHC/L/CS/982/2020
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