��˾��ҹ��

Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.2 Children /Children: tax position / E5.204 Education costs

E5.204 Education costs

Personal and employment tax

A financial scholarship award (including the costs of lodgings and subsistence) is not normally taxable income in the hands of the recipient¹. However, if the

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

D1.8101 Groups of companies

B3.340A Hire purchase of plant and machinery and similar contracts

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.306 General tests for distinguishing between capital and revenue expenditure

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

A4.557 Late filing penalties—company tax returns

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

I5.1122 More than one settlor (income tax and CGT)

C2.106 Deferred and contingent consideration on disposals

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

��˾��ҹ��