Thomas v Revenue and Customs: FTTTx 2 Jan 2013 dls 2 years ago FTTTX INCOME TAX – employment income – lump sum – whether a relevant benefit – ITEPA 2003 Part 6 Chapter 2 Citations: [2013] UKFTT 43 (TC) Links: Bailii Income Tax Updated: 14 November 2022; Ref: scu.472317