Corporation tax – deductibility of payment to employee benefit trust (EBT) – whether payment made wholly and exclusively for the purpose of appellant’s trade – ICTA 1988 s 74(1)(a) – whether payment revenue or capital expenditure – ICTA, s 74(1)(f) – whether payment a ‘potential emolument’ – FA 1989, s 43(11)
Citations:
[2011] UKFTT 16 (TC)
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 01 September 2022; Ref: scu.428211
