FTTTX Income tax – Income Tax (Earnings and Pensions) Act 2003 (ITEPA) 2003 Part 3 – Earnings and benefits treated as earnings – whether Appellant could offset claimed but unproven credit balance on directors loan account – no – Appeal dismissed
[2015] UKFTT 21 (TC)
Bailii
Income Tax (Earnings & Pensions) Act 2003
England and Wales
Income Tax
Updated: 27 December 2021; Ref: scu.542052