SCIT Employment income – car fuel for private use reimbursed to the employer retrospectively – whether taxable because not paid in the relevant year (s 158(6) Taxes Act 1988 and s 151 ITEPA 2003) – yes – appeal dismissed
Citations:
[2006] UKSPC SPC00562
Links:
Income Tax
Updated: 10 July 2022; Ref: scu.249660
