Income tax – s18 (Earnings and Pension) Act 2003- was an employed earner entitled to payment when the work was done or only in accordance with the terms of his contract – ie on the 6th of the month following – found the latter date applied – appeal dismissed.
Citations:
[2011] UKFTT 570 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 25 May 2022; Ref: scu.449489