BANKERS PAYROLL TAX – whether HMRC gave notice of their intention to enquire into appellants’ return under paragraph 23 Schedule 1 Finance Act 2010 – no – whether remuneration provided pursuant to ‘arrangements’ under paragraph 12 Schedule 1 Finance Act 2010 – yes – appeal allowed’
Citations:
[2020] UKFTT 86 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 26 November 2022; Ref: scu.649155
