FTTTx INCOME TAX – in specie contribution to funded unapproved retirement benefits scheme – whether paid in respect of particular directors or employees – basis of allocation to employees in absence of allocation by contributing company – whether arrangements a sham or other pretence
[2014] UKFTT 853 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 November 2021; Ref: scu.536406