Philip Manduca v The Commissioners for HM Revenue and Customs: [2015] UKUT 0262 (UTTC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 26 May 2015.

Read the full decision in Philip Manduca v The Commissioners for HM Revenue and Customs: [2015] UKUT 0262 (UTTC).

Income tax – Appeal against closure notice – “Investment bonus” to be paid to hedge fund managers in connection with the transfer of management of the hedge fund from one company to another – Whether payment within Schedule D Case VI – In the circumstances, yes – Appeal dismissed.

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