Landid Property Ltd, Allen (Concrete) Ltd & Anor v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) [2017] UKFTT 692 (TC) (13 September 2017)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Landid Property Ltd, Allen (Concrete) Ltd & Anor v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) [2017] UKFTT 692 (TC) (13 September 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06111.html
Cite as: [2017] UKFTT 692 (TC)

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Decision Number: TC 06111
Appellant: Landid Property Limited, Allen (Concrete) Limited, La Vita Pizzeria Limited
Respondent: The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
SARAH FALK
Date Of Decision: 13/09/2017
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Employment income
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
PDF Copy:                                 [2017] UKFTT 692 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06111.html