No. 1155–COURT OF SESSION (FIRST DIVISION)–

12TH, 13TH AND 29TH MARCH, 1940

Income Tax, Schedule E – Minister of Church of Scotland required to live in manse provided by congregation – Whether Income Tax, Schedule A, paid by congregation forms part of minister’s income – Whether minister entitled to allowance of one-eighth of gross annual value of manse – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule E, Rule 1; General Rules applicable to Schedules A, B, C, D and E, Rule 2.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.