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
HMRC Guidance – EIM30008

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
HMRC Guidance – EIM21006 ; EIM30002

Exempt income

Commentary – Tax Reporter ¶133-050

Generally

Commentary – Essential Tax Companion ¶9150 ; Essential Tax Companion ¶9280

Payments by employers, exemption from tax

Legislation/Regulatory – ITEPA2003 s. 215 ; ITTOIA2005 s. 776 ; SP 4/86

Tax-free payments

Commentary – Hardman's Tax Rates and Tables ¶3-610