The Commissioners for HM Revenue and Customs v Hargreaves Lansdown Asset Management Ltd: [2019] UKUT 0246 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Aleksander on 9 August 2019.
Read the full decision in .
INCOME TAX – payment of “loyalty bonus” by platform service provider to investors-whether liability to deduct tax from payments-whether payments annual payments-whether payments possessed the quality of recurrence-whether payments represented pure income profit-s 683 ITTOIA 2005.
Published 9 August 2019