P D Curtis v The Commissioners for Her Majesty's Revenue & Customs, TC 03303
| Jurisdiction | UK Non-devolved |
| Judge | Charles HELLIER |
| Judgment Date | 05 February 2014 |
| Neutral Citation | [2014] UKFTT 165 (TC) |
| Respondent | The Commissioners for Her Majesty's Revenue & Customs |
| Appellant | P D Curtis |
| Reference | TC 03303 |
| Court | First-tier Tribunal (Tax Chamber) |
[2014] UKFTT 165 (TC)
TC03303
Appeal number: TC/2013/3581
Income Tax – employment income – employment-related loans – whether
loan on ordinary commercial terms – official interest rate exceeding normal
lending rates.
FIRST-TIER TRIBUNAL
TAX CHAMBER
P D CURTIS Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S Respondents
REVENUE & CUSTOMS
TRIBUNAL:
JUDGE CHARLES HELLIER
DAVID E WILLIAMS CTA
Sitting in public at 45 Bedford Square WC1B on 27 January 2014
The Appellant in person
Christine Cowan for the Respondents
© CROWN COPYRIGHT 2014
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