Elevenses with Devereux - HMRC v Wilkes
Marika Lemos discusses the Upper Tribunal judgment in HMRC v Wilkes, including:
- Section 29(1)(a) TMA 1970 and the meaning of ‘income’;
- Limits to the scope of the principle in Inco Europe; and
- Relevance of the decision in Wilkes to other freestanding charges to income tax (including under the pensions tax regime).
This webinar was broadcast on 24 September 2021.
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Disclaimer: These webinars contain the personal views of the barristers involved at the date of broadcast on topics of general interest. They should not be relied upon as constituting legal advice.
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