Deutsche Bank Group Services (UK) Ltd v Revenue and Customs: FTTTx 19 Jan 2011

Regulation 80, PAYE Regulations – Section 8, Social Security Contributions (Transfer of Functions, etc) Act 1999 – whether sums paid into a share scheme were earnings of the staff for whom they were paid – whether the shares purchased as part of the scheme were restricted securities within the meaning of Chapter 2 of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 – whether the share scheme was within the scope of that Chapter

Citations:

[2011] UKFTT 66 (TC), [2011] STI 1583, [2011] SFTD 406

Links:

Bailii

Statutes:

Social Security Contributions (Transfer of Functions, etc) Act 1999, Income Tax (Earnings and Pensions) Act 2003

Jurisdiction:

England and Wales

Cited by:

At FTTTXDB Group Services (UK) Ltd v Revenue and Customs CA 16-Apr-2014
The two companies had established schemes designed to minimise tax on payments to employees, using a purpose made company to take advantage of exemptions under section 423. In oe cse the Revenue appealed against rejection of its challenge,nd in the . .
At FTTTxUBS Ag and Another v Revenue and Customs SC 9-Mar-2016
UBS AG devised an employee bonus scheme to take advantage of the provisions of Chapter 2 of the 2003 Act, with the sole purpose other than tax avoidance, and such consequential advantages as would flow from tax avoidance. Several pre-ordained steps . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 17 September 2022; Ref: scu.442798