Vowles v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 23 Sep 2017

INCOME TAX – abused partner accepting nominal appointment as director – unknowingly also the sole shareholder- whether liable to tax on dividends – no, as dividends not paid to her, received by her nor was she in equity entitled to them – whether liable to tax on benefit in kind as employee – car in control of abusive partner was not ‘made available’ to her by company- whether liability to tax on property income in own name – appeal against assessments and penalties allowed in part – effect of s 50 TMA

Citations:

[2017] UKFTT 704 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 October 2022; Ref: scu.598754