Landid Property Ltd, Allen (Concrete) Ltd and Another v Revenue and Customs: FTTTx 13 Sep 2017

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:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 01 April 2022; Ref: scu.598979