United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Aberdeen Asset Management PLC v HMRC [2012] UKUT 43 (TCC) (09 December 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/43.html
Cite as: [2012] STC 650, [2012] UKUT 43 (TCC)

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Aberdeen Asset Management PLC v HMRC [2012] UKUT 43 (TCC) (09 December 2011)

"Income Tax; emoluments; tax avoidance scheme; transfer of shares; whether a payment –No; whether shares a readily convertible asset – Yes; Income & Corporation Taxes Act 1988 sections 1, 19, 131, 202A&B, 203, 203A, 203F, The Income Tax (Employments) Regulations 1993 Regulation 2- appeal dismissed".

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