Root 2 Tax Ltd v Revenue and Customs (Income Tax : ‘Spread Betting’ Contracts): FTTTx 10 Dec 2019

INCOME TAX – whether under the Income Tax (Pensions and Earnings) Act 2003 amounts paid under ‘spread betting’ contracts were taxable as earnings from employment – or as employment related benefits – or under Part 7 A of that Act

Citations:

[2019] UKFTT 744 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 November 2022; Ref: scu.646940