Chepstow Plant International Ltd and Another v Revenue and Customs: FTTTx 10 Mar 2011

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:

Bailii

Statutes:

Social Security Contributions and Benefits Act 1992 10

Jurisdiction:

England and Wales

Taxes – Other

Updated: 07 June 2022; Ref: scu.442913