CIA INSURANCE SERVICES LTD v Revenue & Customs (CORPORATION TAX, INCOME TAX and NICs - Appellant resolved to make contributions to a remuneration trustr) [2022] UKFTT 144 (TC) (04 May 2022)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> CIA INSURANCE SERVICES LTD v Revenue & Customs (CORPORATION TAX, INCOME TAX and NICs - Appellant resolved to make contributions to a remuneration trustr) [2022] UKFTT 144 (TC) (04 May 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08475.html
Cite as: [2022] UKFTT 144 (TC)

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Decision Number: TC 08475
Appellant: CIA INSURANCE SERVICES LTD
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Jeanette Zaman
Date Of Decision: 04/05/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: CORPORATION TAX, INCOME TAX and NICs - Appellant resolved to make contributions to a remuneration trust - whether expenses incurred wholly and exclusively for the purposes of the Appellant's trade - whether contributions were taxable as diverted remuneration - whether payments made to individuals who were both indirect shareholders and employees of Appellant were within Part 7A ITEPA 2003 - held - expenses not deductible -“Part 7A applies and the payments are earnings with the exception of one contribution
PDF Copy:                                 [2022] UKFTT 144 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08475.html