Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

The UK equivalent of section 193, in its original form, granted a blanket exemption to scholarship income. Wicks v Firth 1984 56 TC 318

Whether funding for a postdoctoral programme was exempt under section 193 TCA 1997. 22TACD2022