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:
Jurisdiction:
England and Wales
Income Tax
Updated: 17 September 2022; Ref: scu.442922