Aberdeen Asset Management PLC v 皇冠体育app Commissioners for HM Revenue and Customs: [2012] UKUT 43 (TCC)
Upper Tribunal Tax & Chancery decision of Mr Justice Warren on 1 February 2012.
Read the full decision in .
Income Tax; emoluments; tax avoidance scheme; transfer of shares; whether a payment 鈥揘o; whether shares a readily convertible asset 鈥� Yes; Income & Corporation Taxes Act 1988 sections 1, 19, 131, 202A&B, 203, 203A, 203F, 皇冠体育app Income Tax (Employments) Regulations 1993 Regulation 2- appeal dismissed.
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Published 1 December 2016