Scholarships
Awarded to employees' children
Case Law –
Wicks v. Firth (H.M. Inspector of Taxes); Johnson v. Firth (H.M. Inspector of Taxes). [1982] BTC 134
;
Wicks v. Firth (H.M. Inspector of Taxes); Johnson v. Firth (H.M. Inspector of Taxes). [1982] BTC 402
Employees benefits
Commentary –
Tax Reporter ¶419-150
;
Tax Reporter ¶419-200
HMRC Guidance –
EIM06245
Employment-related benefit
Cost of the benefit
Legislation/Regulatory –
ITEPA2003 s. 214
HMRC Guidance –
EIM30003
Exception for certain scholarships under trusts or schemes
Legislation/Regulatory –
ITEPA2003 s. 213
HMRC Guidance –
EIM30004
Limitation of exemption
Legislation/Regulatory –
ITEPA2003 s. 215
Meaning
Legislation/Regulatory –
ITEPA2003 s. 211
Transitional provisions and savings
Legislation/Regulatory –
ITEPA2003 Sch. 7, para. 32
Employment-related benefit arrangements entered into by employer or connected person
Legislation/Regulatory –
ITEPA2003 s. 212
Exempt income
Commentary –
Tax Reporter ¶133-050
Generally
Commentary –
Quick Overview ¶9150
;
Quick Overview ¶9280
Payments by employers, exemption from tax