Manduca v Revenue and Customs: FTTTx 17 Apr 2013

FTTTx Income tax – Appeal against closure notice – ‘Investment bonus’ to be paid to hedge fund managers in connection with the transfer of management of the hedge fund from one company to another – Whether payment a capital sum – In the circumstances, no – Appeal dismissed

Citations:

[2013] UKFTT 234 (TC)

Links:

Bailii

Income Tax

Updated: 05 December 2022; Ref: scu.491865