The Commissioners for HM Revenue and Customs v Hargreaves Lansdown Asset Management Ltd: [2019] UKUT 0246 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Aleksander on 9 August 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
9 August 2019
Category:
Tax
Release date:
9 August 2019

Read the full decision in The Commissioners for HM Revenue and Customs v Hargreaves Lansdown Asset Management Ltd: [2019] UKUT 0246 (TCC) .

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.

Updates to this page

Published 9 August 2019