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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.

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