Appeal against Regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003 determinations and Section 8 Social Contributions (Transfer of Functions) Act 1999 decisions-Appellant appealed on basis that HMRC had not provided an adequate breakdown of the amounts assessed appeal dismissed Citations: [2011] UKFTT 251 (TC) Links: Bailii Statutes: Income Tax (Pay As … Continue reading Harrison News Ltd v Revenue and Customs: FTTTx 15 Apr 2011
Income Tax; emoluments; money’s worth; transfer of shares; readily convertible asset; Ramsay approach; tax avoidance scheme; Employee Benefit Trust; Discounted Options Scheme for employees in financial services industry; establishment of employee benefit trust; offshore companies established; money box company; family trust established; grant of option by offshore company in favour of family trust; transfer of … Continue reading Aberdeen Asset Management Plc v Revenue and Customs: FTTTx 29 Oct 2010
INCOME TAX – Appeal against Regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003 determinations and Section 8 Social Contributions (Transfer of Functions) Act 1999 decisions and penalties – employer not accounting under PAYE for income tax and national insurance in respect of employees – had appellant failed to pay tax and … Continue reading Moran v Revenue and Customs: FTTTx 30 Aug 2011
FTTTx NATIONAL INSURANCE – Home Responsibilities Protection – Married Women’s Election to pay Reduced Rate Contributions – whether election made when original Certificate of Election may have been destroyed – whether election had lapsed – whether election correctly reinstated – Social Security Contributions (Transfer of Functions) Act 1999 – Appeal allowed. [2013] UKFTT 300 (TC) … Continue reading Brown v Revenue and Customs: FTTTx 13 May 2013
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