M R Currell Ltd
| Jurisdiction | UK Non-devolved |
| Judgment Date | 12 July 2023 |
| Neutral Citation | [2023] UKFTT 613 (TC) |
| Court | First Tier Tribunal (Tax Chamber) |
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Contentious Tax Bulletin
- United Kingdom
- Mondaq UK
- August 7, 2023
...commentary see our article covering the case decision. Tax position on Employee Benefit Trust (EBT) loans : M R Currell Ltd v HMRC - [2023] UKFTT 613 (TC) In this case the First-Tier Tribunal ("FTT") concluded that a loan from an employee benefit trust ("EBT") was taxable in full as disguis......