STRATEGIC BRANDING LIMITED v Revenue & Customs (CORPORATION TAX, INCOME TAX AND NICs - payments to a remuneration trust and loans to director of the Appellant) [2021] UKFTT 474 (TC)
Notes: CORPORATION TAX, INCOME TAX AND NICs - payments to a remuneration trust and loans to director of the Appellant - whether contributions to trust made wholly and exclusively for the purposes of the Appellant-™s trade - whether HMRC made a discovery - whether amounts lent to director were taxable under Part 7A ITEPA 2003 or as earnings - held that discovery assessments were validly issued, contributions to trust were not deductible and amounts loaned were not earnings but were taxable under Part 7A - appeal dismissed
Cited in 7 later judgments