Philip Manduca v The Commissioners for HM Revenue and Customs: [2015] UKUT 0262 (UTTC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 26 May 2015.
Read the full decision in .
Income tax – Appeal against closure notice – “Investment bonus” to be paid to hedge fund managers in connection 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.
Updates to this page
Published 1 December 2016