FTTTx INCOME TAX – self assessment return – appeal against closure notice with amendments – whether employment- related security option – yes – whether Income Tax (Earnings and Pensions) Act 2003 Part 7 Chapter 5 applies to employer’s scheme – yes – whether there was a deductible amount for consideration – no – appeal dismissed – Tribunal procedure – costs under complex track – no ‘opt out’ received from representative- whether appellant potentially liable for HMRC’s costs – yes.
[2013] UKFTT 349 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513491
