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Pflum v Revenue and Customs: FTTTx 1 Jun 2012

FTTTx INCOME TAX – Section 26 Income Tax (Earnings and Pensions) Act 2003 – taxpayer had joint account outside the UK – Whether use by other joint account holder of debit card to make cash withdrawals or purchases in the UK were remittances by taxpayer to the UK – No – appeal allowed.

Citations:

[2012] UKFTT 365 (TC)

Links:

Bailii

Income Tax

Updated: 03 November 2022; Ref: scu.462816

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