Income tax – interest – joint account owned by husband and wife – whether necessary for beneficial interests in funds to be known before tax could be imposed on interest income – held, no – whether beneficial interests unknown – held, on equitable principles, standard division applicable – appeal dismissed
Citations:
[2011] UKFTT 512 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 31 August 2022; Ref: scu.449446
