EIM30000 – The benefits code: scholarships provided for members of the family or household of a director or employee: table of contents

EIM30001Scholarships: general
EIM30002Extended meaning of 'by reason of the employment'
EIM30003The amount of the chargeable benefit
EIM30004Fortuitous scholarship awards do not give rise to a chargeable benefit
EIM30005Claims that awards of scholarships are fortuitous
EIM30006Identifying and recording educational trusts
EIM30007Returns by trustees of payments made by educational trusts
EIM30008Draft letter to trustees of educational trusts