Samuels and Samuels Ltd v HM Inspector of Taxes: SCIT 20 Sep 2004

SCIT NATIONAL INSURANCE CONTRIBUTIONS – directors fees paid by related companies – whether companies carrying on business in association – yes – whether reasonably practicable to aggregate the earnings – yes

Citations:

[2004] UKSC SPC00431

Links:

Bailii

Taxes – Other

Updated: 21 June 2022; Ref: scu.216118