FTTTx INCOME TAX – pension scheme – paragraph 10 Schedule 29A Finance Act 2004- whether a residential property was ‘taxable property’ – alternative tests- whether property occupied by employees who were required to occupy it as a condition of employment – whether property was used in connection with business premises held as an investment – appeal allowed
[2015] UKFTT 638 (TC)
Bailii
England and Wales
Income Tax
Updated: 08 January 2022; Ref: scu.557177
