Income tax – Schedule E – Benefits – Higher paid employees – Educational awards to children – Whether assessable as benefits to employees – Whether Benefits exempt as scholarship income – Finance Act 1976, 5 61, Income and Corporation Taxes Act 1970, s 75.
[1983] 1 All ER 151, [1982] UKHL TC – 56 – 318, [1983] 2 WLR 34, [1983] 2 AC 214, [1983] STC 25, [1983] IRLR 80, 56 TC 318
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559781
