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) >> Manduca v Revenue And Customs [2015] UKUT 262 (TCC) (26 May 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/262.html
Cite as: [2015] UKUT 262 (TCC), [2015] BTC 519, [2015] STC 2002

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Manduca v Revenue And Customs [2015] UKUT 262 (TCC) (26 May 2015)

Income tax – Appeal against closure notice – “Investment bonus” to be paid to hedge fund managers in co262ection with the transfer of management of the hedge fund from one company to another – Whether payment within Schedule D Case VI – In the circumstances, yes – Appeal dismissed

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