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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] UKFTT 304 (TC), [2021] WTLR 1329
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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 |