Blue Yearnings Ltd v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 8 Mar 2016

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