Community (A Trade Union) v Revenue and Customs: FTTTx 8 Dec 2016

FTTTx (Income Tax/Corporation Tax : Other) INCOME TAX – PAYE – trade union branch secretaries receiving honoraria – whether branch secretaries ‘office holders’ within ITEPA s 5 – yes – determinations correctly made in principle – observations on amounts determined and on legitimate expectation

Citations:

[2016] UKFTT 824 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573975