Mapp (Inspector of Taxes) v Oram: HL 23 Jul 1969
HL Income Tax – Child allowance – Income of child – Foreign employment – No remittance to United Kingdom – Whether child ‘entitled . . . to an income’ Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2, c. 10), s. 212(4). Citations: [1969] UKHL TC – 45 – 651 Links: … Continue reading Mapp (Inspector of Taxes) v Oram: HL 23 Jul 1969