Marshall v Revenue and Customs: FTTTx 7 Jan 2013

FTTTx Section 144(1) Income Tax (Earnings and Pensions) Act 2003 – proper construction of. Does the employee’s offsetting payment need to be in the same tax year as receipt of the car benefit – No.

Citations:

[2013] UKFTT 46 (TC)

Links:

Bailii

Statutes:

Income Tax (Earnings and Pensions) Act 2003 14491)

Income Tax

Updated: 14 November 2022; Ref: scu.472301