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.
To join the Elevenses with Devereux mailing list, please click here.
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.
Back to webinars
