Income Tax/Corporation Tax : Employment Income – Income tax, PAYE, NICs and corporation tax – Employee Benefit Trusts – whether contributions to sub-funds established for individual employees or loans from sub-funds to those employees constituted earnings for income tax and NIC purposes – whether corporation tax deduction available
Citations:
[2017] UKFTT 692 (TC)
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 01 April 2022; Ref: scu.598979