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DTE Financial Services Ltd v Wilson (Inspector of Taxes): CA 24 May 2001

A scheme by which an employer paid bonuses to senior staff by purchasing contingent reversionary interests in an overseas trust, and then assigning them to the staff without admitting liability for income tax or national insurance contributions when the interests fell into possession. The scheme failed under anti-avoidance provisions under Ramsay principles. The cash payment … Continue reading DTE Financial Services Ltd v Wilson (Inspector of Taxes): CA 24 May 2001