Fowler v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 13 May 2016

FTTTx INCOME TAX – Car made available to employee – whether benefit in light of Apollo Fuels Ltd: yes – whether capital contribution made: no – whether mileage allowance at 40p per mile due: no – disposition of appeal where repayment due reduced.
[2016] UKFTT 338 TC
Bailii
England and Wales
Citing:
CitedAnson v Revenue and Customs SC 1-Jul-2015
Interpretation of Double Taxation Agreements
This appeal is concerned with the interpretation and application of a double taxation agreement between the United Kingdom and the United States of America. A had been a member of an LLP in Delaware, and he was resident within the UK, but not . .

These lists may be incomplete.
Updated: 12 July 2021; Ref: scu.564829