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INTERNATIONAL U.K. House of Lords

Wicks v Firth (Inspector of Taxes) [1982] UKHL TC_56_318 (16 December 1982)

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Wicks v Firth (Inspector of Taxes) [1982] UKHL TC_56_318 (16 December 1982)

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.
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Source: https://www.bailii.org/

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