25 October 2013
FTT Decision: PGA v HMRC
Income tax – whether the appellant should be approved under section 344 ITEPA (entitling its members to a deduction from employment earnings in respect of annual subscriptions) – whether Appellant’s activities carried on otherwise than for ppofit – held yes – whether Appellant’s activities wholly or mainly directed to objects within section 344(2) ITEPA – held no – appeal dismissed
Richard Vallat & Edward Waldegrave, instructed by BDO LLP, acted for the PGA.
Please click here for the full decision.
This content is provided free of charge for information purposes only. It does not constitute legal advice and should not be relied on as such. No responsibility for the accuracy and/or correctness of the information and commentary set out in the article, or for any consequences of relying on it, is assumed or accepted by any member of PCTC or by PCTC as a whole.