FTTTx Income tax – whether the Appellant should be approved under section 344 ITEPA (entitling its members to a deduction from employment earnings in respect of annual subscriptions) – whether Appellant’s activities carried on otherwise than for profit – held yes – whether Appellant’s activities wholly or mainly directed to objects within section 344(2) ITEPA – held no – appeal dismissed
[2013] UKFTT 605 (TC)
Bailii
England and Wales
Income Tax
Updated: 26 November 2021; Ref: scu.517734