FTTTx INCOME TAX – scholarship income – s 776 ITTOIA 2005 – benefits-in-kind – s 212 ITEPA 2003 – predecessor legislation in ss 165 and 331 ICTA 1988 – whether scholarships paid to sons of director – yes – whether scholarships taxable on father – yes – appeal dismissed
[2013] UKFTT 369 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513487