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Laidler v Perry [1965] UKHL TC_42_351 (08 April 1965)

Laidler v Perry [1965] UKHL TC_42_351 (08 April 1965)

Income Tax, Schedule E – Christmas gift voucher – Whether assessable – Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Section 156; Finance Act, 1956 (4 & 5 Eliz. II, c. 54), Second Schedule, Paragraph 1(1).
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