Landid Property Ltd, Allen (Concrete) Ltd & Anor v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) [2017] UKFTT 692 (TC)
Notes: Income tax, PAYE, NICs and corporation tax - Employee Benefit Trusts - whether contributions to sub-funds established for individual employees or loans from sub-funds to those employees constituted earnings for income tax and NIC purposes - whether corporation tax deduction available
Cited in 1 later judgment