Tax

Tonkin v Revenue and Customs (INHERITANCE TAX - employee benefit trust - scheme entered into to pay a bonus in a way that avoided income tax and NICs - Appellant accepted that scheme ineffective and that income tax and NICs are due - whether an additional charge to inheritance tax under IHTA 1984, s 94 (charge on participators in a close company) - whether the effect of IHTA 1984, s 94(2)(a) is to prevent an apportionment)

[2025] UKFTT TC TC09557First-tier Tribunal (Tax)2025

“FIRST-TIER TRIBUNAL TAX CHAMBER Taylor House, London Heard On: 19 May 2025 B e f o r e :”

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