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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Pickles & Anor (Cross Appeals) : [2022] UKUT 253 (TCC) (20 September 2022)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/253.html
Cite as: [2022] STI 1275, [2022] UKUT 253 (TCC), [2022] STC 1782, [2022] BTC 529
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Revenue and Customs v Mr Neil pickles and Mrs Sharon Pickles (Cross Appeals) : [2022] UKUT 253 (TCC) (20 September 2022)
Income Tax - deemed distribution s 1020 Corporation Tax Act 2010 - Interpretation x22market value' - Correct approach to determining market value of benefit received - What constitutes x22new consideration'. HMRC appeal allowed, taxpayers' cross appeals dismissed.
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