Kirby v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 25 Mar 2019

Income Tax – closure notices – whether interest received on bank and building society accounts beneficially owned – whether liability to tax for pensions receivable affected by private agreement to share the pensions – appeal allowed in part

Citations:

[2019] UKFTT 206 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 22 October 2022; Ref: scu.635761