FTTTx INCOME TAX – yacht purchased in company name – was half owned by director-no-was asset made available to director-yes-benefit in kind calculated under s205 ITEPA- national insurance contributions payable by company- appeal dismissed
[2016] UKFTT 167 (TC)
Bailii
England and Wales
Income Tax
Updated: 13 January 2022; Ref: scu.561878