[2015] UKFTT 0638 (TC)

Judge Guy Brannan, Mrs Catherine Farquharson

Decision released 7 December 2015

Income tax – Pension scheme – Finance Act 2004 (‘FA 2004’), Sch. 29A, para. 10 – Whether a residential property was ‘taxable property’ – Alternative tests – Whether property occupied by employees who were required to occupy it as a condition of employment – Whether property was used in connection with business premises held as an investment – Appeal allowed.

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