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) >> Scotts Atlantic Management Ltd & Anor v Revenue & Customs [2015] UKUT 66 (TCC) (13 February 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/66.html
Cite as: [2015] UKUT 66 (TCC), [2015] STC 1321, [2015] BTC 504

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Scotts Atlantic Management Ltd & Scotts Film Management Ltd v Revenue & Customs [2015] UKUT 66 (TCC) (13 February 2015)

Corporation Tax: (1) Sch 24 FA 2003 – whether the deduction which would arise under a scheme which included a transfer of value occasioned by the grant of an option was “in respect of” an employee benefit contribution; (ii) section 74 TA 88: whether expense of contributions under the scheme was wholly and exclusively for the trade – had the FTT treated an incidental effect as a purpose.

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