Meaning of the term ‘profit’ as it is used in s.62(2)(b) of the Income Tax (Earnings and Pensions) Act 2003 (‘ITEPA’) which defines ‘earnings’ for the purpose of the employment income parts of that Act.
Judges:
Lord Justice Lewison
Lord Justice Newey
And
Lady Justice Andrews
Citations:
[2022] EWCA Civ 1112
Links:
Statutes:
Income Tax (Earnings and Pensions) Act 2003 62(2)(b)
Jurisdiction:
England and Wales
Income Tax
Updated: 14 August 2022; Ref: scu.680107
