A scheme involving the use of offshore discretionary trusts resulting in the payment of funds to the directors of the company from which the payments originated was not effective to exclude such payments from liability to tax. Overall the scheme had the characteristics of artificiality allowing all but one steps to be disregarded. Nevertheless the … Continue reading D T E Financial Services Ltd v Wilson (Inspector of Taxes): ChD 9 Nov 1999

FTTTx Income tax – employment income – whether receipt of shares was an emolument from employment within section 19 Income and Corporation Taxes Act 1988 – whether an obligation to deduct PAYE under sections 203F or 203B Income and Corporation Taxes Act 1988 Judges: Brannan TJ Citations: [2011] UKFTT 167 (TC) Links: Bailii Jurisdiction: England … Continue reading Rogers v Revenue and Customs: FTTTx 11 Mar 2011