Marlborough DP Ltd v Revenue & Customs (INCOME TAX - whether under the Income Tax (Pensions and Earnings) Act 2003 amounts are taxable) [2021] UKFTT 304 (TC) (01 September 2021)

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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Marlborough DP Ltd v Revenue & Customs (INCOME TAX - whether under the Income Tax (Pensions and Earnings) Act 2003 amounts are taxable) [2021] UKFTT 304 (TC) (01 September 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08246.html
Cite as: [2021] WTLR 1329, [2021] UKFTT 304 (TC)

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Decision Number: TC 08246
Appellant: Marlborough DP Ltd
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Harriet MORGAN
Date Of Decision: 01/09/2021
Main Category: PROCEDURE
Main Subcategory: Other
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
PDF Copy:                                 [2021] UKFTT 304 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08246.html