s660a

Rogge decision confirms tax on settlement payments

A recent tax tribunal judgement upheld “absurd” tax legislation that means an individual can be taxed on payments made to him or herself.

1
HMRC loses husband-and-wife settlements case

The First-Tier tribunal found in favour of a couple who faced tax assessments of nearly £20,000 on dividends that HMRC claimed were paid as part of a settlement under s660a of the Income and Corpor

17
Most read: s660a