Xi Software Ltd v HM Inspector of Taxes: SCIT 3 Dec 2004

SCIT Income Tax – Schedule E – Benefit in kind – Whether expenses paid by company assessable as income of director – Apportionment of expenses – Income and Corporation Taxes Act 1988 ss.154, 156 – Discovery Assessment – Taxes Management Act 1970, Section 29

Citations:

[2004] UKSC SPC00450

Links:

Bailii

Statutes:

Income and Corporation Taxes Act 1988 154 156

Income Tax

Updated: 28 June 2022; Ref: scu.221423