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Decision Number: |
TC 02132 |
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Appellant:
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Sloane Robinson Investment Services Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Mr CORNWELL-KELLY
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Date Of Decision:
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16/07/2012 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Employment income |
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Notes:
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Employees’ bonus payments – whether entitlement to cash or to shares – s
18 & 686 & Part 7 of ITEPA 2003 – s 42 of Companies Act 1985 – tax
avoidance scheme – purposive interpretation of statutes – Ramsay & PA
Holdings considered - appeal dismissed |
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Decision(s) to Download:
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TC02132.pdf 
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