Decision Number: |
TC 02704 |
Appellant:
|
Scotts Film Management Ltd
Scotts Atlantic Management Ltd
John Dryburgh |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Howard NOWLAN
|
Date Of Decision:
|
13/05/2013 |
Main Category:
|
INCOME TAX/CORPORATION TAX |
Main Subcategory:
|
Groups of companies |
Notes:
|
Corporation tax - whether value contributed to Employee Benefit Trusts was deductible for corporation tax purposes - whether director was chargeable to income tax on benefits made available to him - if there was a PAYE liability on the companies, whether that could be traced to the director under Regulation 72 - whether the corporation tax deduction (if allowable on general principles) was denied by paragraph 1 Schedule 24 FA 2003 in the event that the benefits were not taxable as emoluments or earnings of the director - Corporation tax appeal dismissed - Income tax appeal allowed |
Decision(s) to Download:
|
TC02704.pdf
|