Craig and Others v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 22 Mar 2016

Moneys paid as accommodation allowances – Whether earnings? – Section 62 ITEPA 2003 – Yes – Whether exempt from charge under section 99 ITEPA? – No – Whether incurred wholly exclusively and necessarily in the performance of the duties of employment? – Section 336 ITEPA 2003 – No – Appeals against Closure Notices dismissed

[2016] UKFTT 194 (TC)
Bailii
England and Wales

Income Tax

Updated: 16 December 2021; Ref: scu.561887