Section 47(2)(b)(i) and (ii) of the Income Tax (Earnings and Pensions) Act 2003

Serpol Limited v Commissioners for Her Majesty's Revenue and Customs

The appellant, Serpol Limited, was set up by David Tomlinson, a Detective Chief Superintendent who retired from the Bedfordshire Police in May 2002, together with his friend Peter Platt, after Mr Tomlinson was asked to continue…