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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Mapp (Inspector of Taxes) v Oram [1969] UKHL TC_45_651 (23 July 1969)
URL: http://www.bailii.org/uk/cases/UKHL/1969/TC_45_651.html
Cite as: [1969] UKHL TC_45_651, [1969] TR 269, [1969] 3 All ER 215, 45 TC 651, [1970] AC 362, [1969] 3 WLR 557
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Mapp (Inspector of Taxes) v Oram [1969] UKHL TC_45_651 (23 July 1969)

Income Tax - Child allowance - Income of child - Foreign employment - No remittance to United Kingdom - Whether child "entitled . . . to an income" Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 212(4).

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