UKCO and Another v Revenue and Customs: FTTTx 17 Sep 2010

Payment of licence fees by company – whether income of inventor or a third party – whether trading income of inventor (yes) – whether employment income of inventor (no) – whether annual payments (no) – whether assessments defective or invalid (no)

Citations:

[2010] UKFTT 419 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 August 2022; Ref: scu.426599