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First-tier Tribunal (Tax)
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 |