Cawdron v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 30 Jul 2019

INCOME TAX – whether clinical commissioning group contract appointing GP Elected Member was made with the Appellant or a related company – the Appellant – whether contract was for the services of the Appellant or to compensate company – for the services of the Appellant – whether payments made under that contract, on the instruction of the Appellant, constituted remuneration of the Appellant – yes – appeal dismissed

Citations:

[2019] UKFTT 492 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.641261