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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Laidler v Perry [1965] UKHL TC_42_351 (08 April 1965)
URL: http://www.bailii.org/uk/cases/UKHL/1965/TC_42_351.html
Cite as: [1965] 2 WLR 1171, [1966] AC 16, [1965] 2 All ER 121, 42 TC 351, [1965] UKHL TC_42_351
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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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