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 … Continue reading Marshall v Revenue and Customs: FTTTx 7 Jan 2013