Decision Number: |
TC 00944 |
Appellant:
|
Deutsche Bank Group Services (UK) Ltd |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Dr David W WILLIAMS
|
Date Of Decision:
|
19/01/2011 |
Main Category:
|
INCOME TAX/CORPORATION TAX |
Main Subcategory:
|
Other |
Notes:
|
Regulation 80, PAYE Regulations – Section 8, Social Security Contributions (Transfer of Functions, etc) Act 1999 – whether sums paid into a share scheme were earnings of the staff for whom they were paid – whether the shares purchased as part of the scheme were restricted securities within the meaning of Chapter 2 of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 – whether the share scheme was within the scope of that Chapter |
Decision(s) to Download:
|
TC00944.doc
|