The Commissioners for HM Revenue and Customs v PA Holdings Limited: [2010] UKUT 251 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Hellier on 7 July 2010.

Read the full decision in The Commissioners for HM Revenue and Customs v PA Holdings Limited: [2010] UKUT 251 (TCC).

INCOME TAX–Tax avoidance scheme –Dividend from new company instead of bonus: whether Ramsay jurisprudence applies–Schedule E and meaning of emoluments from employment–Schedule F and meaning of dividend or distribution–Class 1 National Insurance Contribution.

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