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United Kingdom House of Lords Decisions
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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,
[1982] UKHL TC_56_318,
[1983] 2 AC 214,
[1983] STC 25,
[1983] 1 All ER 151,
56 TC 318
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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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