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) >> Aspect Capital Ltd v Revenue And Customs [2014] UKUT 81 (TCC) (19 February 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/81.html
Cite as: [2014] BTC 508, [2014] STC 1360, [2014] UKUT 81 (TCC), [2014] STI 873

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Aspect Capital Ltd v Revenue And Customs [2014] UKUT 81 (TCC) (19 February 2014)

CORPORATION TAX – deemed charge under section 419(1) ICTA 1988 on loans to participators – whether company made loan to employees under employee share scheme - yes – whether company made an advance to employees under scheme - no – whether employees incurred a debt under scheme – yes – whether debt has any value before occurrence of contingent event – yes - appeal dismissed

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