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 within Schedule D Case VI – In the circumstances, yes – Appeal dismissed
[2015] UKUT 262 (TTC), [2015] BTC 519, [2015] STC 2002
Bailii
England and Wales
Income Tax
Updated: 01 November 2021; Ref: scu.549096