![CA-2024-001410 - [2025] EWCA Civ 1443](https://backend.juristeca.com/files/emisores/logo_Sjvxvlx.png){kind=logo}
Section 1290 CTA 2009
The conclusion I have reached that the FTT, and so the UT, did not err in relation to the wholly and exclusively issue renders it strictly unnecessary to consider the Respondent’s Notice. However, given the broader implications of the points raised I will do so.
Sections 1290 and 1291 CTA 2009 relevantly provide:
- Heading
- Lady Justice Falk Introduction
- The facts
- The FTT and UT decisions
- The Grounds of Appeal and Respondent’s Notice
- Expenses not wholly and exclusively for trade and unconnected losses
- Section 1290 CTA 2009
- Employee benefit contributions
- Making of “employee benefit contributions”
- Restriction of deduction for non-contributory provision
- Conclusions