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Category Technical Articles
AuthorTechnical Department
Article by Keith Gordon, barrister, chartered accountant and tax adviser. This article appeared in the April 2004 issue of Tax Adviser magazine. The case of Macdonald (HM Inspector of Taxes) v Dextra Accessories Ltd concerned the dual effect of a business paying an employee a bonus - in the basic case, the bonus would eventually be taxed on the employee, but the employer would obtain a taxable deduction.

To download the article in Adobe (pdf) format, please click on the link below.

Technical Department
020 7235 9381

April 2004 by Keith Gordon


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