P A Holdings [2010] UKUT 251 (TCC) (7 July 2010)

251 P A Holdings [2010] UKUT 251 (TCC) (7 July 2010)

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> P A Holdings [2010] UKUT 251 (TCC) (7 July 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/251.html
Cite as: [2010] UKUT 251 (TCC), [2010] STI 2274, [2010] BTC 1626, [2010] STC 2343

[New search] [Printable PDF version] [Help]

P A Holdings [2010] UKUT 251 (TCC) (7 July 2010)

Income Tax – Tax avoidance scheme – Dividend from new company instead of bonus: whether Ramsay jurispudence applies – Schedule E and meaning of emoluments from employment – Schedule F and meaning of dividend or distribution – Class 1 National Insurance Contribution.

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/251.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> P A Holdings [2010] UKUT 251 (TCC) (7 July 2010) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/251.html Cite as: [2010] UKUT 251 (TCC), [2010] STI 2274, [2010] BTC 1626, [2010] STC 2343