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
[2004] UKSC SPC00450
Bailii
Income and Corporation Taxes Act 1988 154 156

Updated: 22 January 2021; Ref: scu.221423