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:

Bailii

Statutes:

Income Tax Act 1952 212(4)

Jurisdiction:

England and Wales

Income Tax

Updated: 17 June 2022; Ref: scu.559811