INCOME TAX – payment of ‘loyalty bonus’ by platform service provider to investors-whether liability to deduct tax from payments-whether payments annual payments-whether payments possessed the quality of recurrence-whether payments represented pure income profit-s 683 ITTOIA 2005.
Citations:
[2019] UKUT 246 (TCC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 07 September 2022; Ref: scu.643788