FTTTx Section 144(1) Income Tax (Earnings and Pensions) Act 2003 – proper construction of. Does the employee’s offsetting payment need to be in the same tax year as receipt of the car benefit – No.
Citations:
[2013] UKFTT 46 (TC)
Links:
Statutes:
Income Tax (Earnings and Pensions) Act 2003 14491)
Income Tax
Updated: 14 November 2022; Ref: scu.472301