United Kingdom Upper Tribunal (Tax and Chancery Chamber) 25 October 2011, [2012] UKUT 43 (TCC) (Aberdeen Asset Management PLC v The Commissioners for Her Majesty's Revenue and Customs)
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United Kingdom · · · Cited by 3 · 25-10-2011
Income Tax; emoluments; tax avoidance scheme; transfer of shares; whether a payment –No; whether shares a readily convertible asset – Yes; Income & Corporation Taxes Act 1988 sections 1, 19, 131, 202A&B, 203, 203A, 203F, The Income Tax (Employments) Regulations 1993 Regulation 2- appeal dismissed FTC/94/2010 [2012] UKUT 43 (TCC) IN THE UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER) BETWEEN ABERDEEN
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