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Decision Number: |
TC 04771 |
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Appellant:
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J & A Young (Leicester) Ltd, JR Young, AJ Young, JJ Young, DPR Young |
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Respondent:
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The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Guy BRANNAN
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Date Of Decision:
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07/12/2015 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Pension scheme |
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Notes:
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INCOME TAX – pension scheme - paragraph 10 Schedule 29A Finance Act 2004- whether a residential property was “taxable property” – alternative tests- whether property occupied by employees who were required to occupy it as a condition of employment – whether property was used in connection with business premises held as an investment – appeal allowed
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Decision(s) to Download:
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TC04771.pdf 
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