The Commissioners for HM Revenue and Customs v Murray Group Holdings Limited and Others: [2014] UKUT 0292(TCC)
Upper Tribunal Tax and Chancery decision of Lord Doherty on 8 July 2014.
Read the full decision in .
Income Tax and NIC 鈥� emoluments/earnings 鈥� tax avoidance scheme - remuneration trust 鈥� employees鈥� individual sub-trusts 鈥� 鈥減rotectors鈥� - (1) whether payments into sub-trusts were emoluments/earnings subject to PAYE and NIC; -No (2) whether loans from sub-trusts were emoluments/earnings subject to PAYE and NIC; -No (3) 鈥淩amsay鈥� principle - whether FTT erred in law; - No - Case remitted to FTT to determine certain matters, but otherwise appeal dismissed.
Updates to this page
Published 1 December 2016