Rockall and Another v Revenue and Customs: FTTTx 1 Jul 2014

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:

Bailii

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