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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Hargreaves Lansdown Asset Management Ltd [2019] UKUT 246 (TCC) (9 August 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/246.html
Cite as: [2019] STC 1745, [2019] UKUT 246 (TCC), [2019] STI 1483, [2019] BTC 522
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Revenue and Customs v Hargreaves Lansdown Asset Management Ltd: [2019] UKUT 246 (TCC) (9 August 2019)
INCOME TAX - payment of "loyalty bonus" by platform service provider to investors-whether liability to deduct tax from payments-whether payments annual payments-whether payments possessed the quality of recurrence-whether payments represented pure income profit-s 683 ITTOIA 2005.
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