United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/251.html
Cite as: [2010] UKUT 251 (TCC), [2010] STC 2343, [2010] STI 2274, [2010] BTC 1626

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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.

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