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Decision Number: TC 02714
Appellant: Richard Denny
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Charles HELLIER
Date Of Decision: 14/05/2013
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Employment income
Notes: Income tax – assessments and amendments to self assessments – benefits
arising from the payment by an employer of expenses enhancing the
taxpayer’s land – benefits from the availability of a boat owned by employer
-determination of amounts assessable - penalties
Decision(s) to Download: TC02714.pdf TC02714.pdf