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Revenue and Customs v Ruas: CA 23 Mar 2010

The court was asked whether an obligation arose to pay child benefit for the children of a Portuguese worker resident here but no longer working for his children living in Portugal. Held: The benefit was payable. Citations: [2010] EWCA Civ 291 Links: Bailii Statutes: EC Council Regulation 1408/71 of 14 June 1971, Social Security, Contributions … Continue reading Revenue and Customs v Ruas: CA 23 Mar 2010

RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017

The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself. Held: The company’s appeal failed. The purposive approach to the interpretation of the general … Continue reading RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017