Marlborough Dp Ltd v Revenue and Customs (Income Tax – Whether Under The Income Tax (Pensions and Earnings) Act 2003 Amounts Are Taxable): FTTTx 1 Sep 2021

INCOME TAX – whether under the Income Tax (Pensions and Earnings) Act 2003 amounts paid under trust arrangements are taxable as earnings from employment -‘-‘ or under Part 7 A of that Act – no – whether the Appellant can obtain a tax deduction for contributions to the trust in computing its profits for corporation tax purposes if the amounts are taxable under that Act – yes – appeal allowed
[2021] UKFTT 304 (TC)
Bailii
England and Wales

Updated: 22 October 2021; Ref: scu.667934