THE COMMISSIONERS FOR HIS MAJESTY’ S REVENUE AND CUSTOMS v MARLBOROUGH DP LIMITED [2024] UKUT 00103 (TCC) (Final Supplemental decision)
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Guy Brannan on 12 April 2024
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INCOME TAX – tax avoidance scheme – whether amounts paid by respondent under trust arrangements taxable as earnings from employment under s62 ITEPA 2003 – whether taxable as earnings under Part 7A ITEPA 2003 because paid “in connection with” employment –– UT deciding that loan made “in connection with” directorship – draft UT decision circulated to parties – Respondent challenged the UT decision on the grounds of procedural unfairness – further hearing – held: no procedural unfairness – observations on need for the parties to make submissions on remaking or remitting –