Farrell v Revenue and Customs: FTTTx 17 Mar 2011

FTTTx Income tax – interest taxed at source – whether interest should be taken into account in computing taxpayer’s liability to income tax at the upper dividend rate – yes – whether that conclusion affected by allegedly discriminatory rules concerning liability of a director taxpayer to submit a self-assessment tax return – no discrimination found – appeal dismissed

Judges:

Poole TJ

Citations:

[2011] UKFTT 182 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 September 2022; Ref: scu.442922