FTTTx Class 1A NIC – Employment-related benefit – Racehorses owned by company but held in name of director – whether interest in horses and horseracing – No – Appeals allowed – s 10 Social Security Contributions and Benefits Act 1992 – s 203 Income Tax (Earnings and Pensions) Act
Citations:
[2011] UKFTT 166 (TC)
Links:
Statutes:
Social Security Contributions and Benefits Act 1992 10
Jurisdiction:
England and Wales
Taxes – Other
Updated: 07 June 2022; Ref: scu.442913