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Roberts v Revenue and Customs: FTTTx 19 Jan 2015

FTTTX Income tax – Income Tax (Earnings and Pensions) Act 2003 (ITEPA) 2003 Part 3 – Earnings and benefits treated as earnings – whether Appellant could offset claimed but unproven credit balance on directors loan account – no – Appeal dismissed

[2015] UKFTT 22 (TC)
Bailii
Income Tax (Earnings & Pensions) Act 2003
England and Wales

Income Tax

Updated: 27 December 2021; Ref: scu.542045

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