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

Read full decision in Marlborough DP Ltd Final Supplemental Decision 12 April 2024

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 –

Updates to this page

Published 17 April 2024