Marlborough DP Ltd v Revenue & Customs (INCOME TAX - whether under the Income Tax (Pensions and Earnings) Act 2003 amounts are taxable) [2021] UKFTT 0304 (TC)
Notes: INCOME TAX - whether under the Income Tax (Pensions and Earnings) Act 2003 amounts paid under trust arrangements are taxable as earnings from employment -“-“ or under Part 7 A of that Act - no - whether the Appellant can obtain a tax deduction for contributions to the trust in computing its profits for corporation tax purposes if the amounts are taxable under that Act - yes - appeal allowed
Cited in 4 later judgments