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

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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Wicks v Firth (Inspector of Taxes) [1982] UKHL TC_56_318 (16 December 1982)
URL: http://www.bailii.org/uk/cases/UKHL/1982/TC_56_318.html
Cite as: [1983] IRLR 80, [1983] 2 WLR 34, [1983] 1 All ER 151, [1983] 2 AC 214, [1982] UKHL TC_56_318, 56 TC 318, [1983] STC 25

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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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URL: http://www.bailii.org/uk/cases/UKHL/1982/TC_56_318.html