FTTTx INCOME TAX – Use of company assets by directors – whether ‘benefit’ under s 201 Income Tax (Earnings and Pensions) Act 2003 – If so whether entitlement to deduction under s 365 Income Tax (Earnings and Pensions) Act 2003 – Whether ‘discovery’ within s 29 Taxes Management Act 1970 – Appeal allowed in part
Judges:
John Brooks J
Citations:
[2014] UKFTT 643 (TC)
Links:
Statutes:
Income Tax (Earnings and Pensions) Act 2003 201, Taxes Management Act 1970 29
Jurisdiction:
England and Wales
Income Tax
Updated: 09 July 2022; Ref: scu.533719