Coxon v Revenue & Customs
Coxon v Revenue & Customs [2013] UKFTT 112 (TC) (08 February 2013)
The tribunal dismissed Mr Coxon’s appeal against income tax assessments on escrow account interest, holding the interest was taxable and not covered by Part 8 relief.
- Income tax
- Foreign income
- Interest income
- Offset mortgage
- Unremittable income
- Income-tax