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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Published 1 December 2016