Income Tax – Employee Contractually Entitled To ICT Allowance – allowance created equal pay issues for employer – lump sum payment made to employee for giving up right to ICT allowance – whether an emolument of the employment within section 62 Income Tax (Employment and Pensions) Act 2003
[2021] UKFTT 232 (TC)
Bailii
England and Wales
Updated: 08 July 2021; Ref: scu.663764 br>