Aberdeen Asset Management Plc v HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judgment Date | 01 February 2012 |
| Neutral Citation | [2012] UKUT 43 (TCC) |
| Date | 01 February 2012 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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10 cases
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Tower Radio Ltd and Another
...Court of Appeal R & C Commrs v PA Holdings Ltd [2011] BTC 705 Aberdeen Upper Tribunal Aberdeen Asset Management plc v R & C Commrs [2012] BTC 1514 Sloane Robinson First-tier Tribunal Sloane Robinson Investmnent Services Ltd (formerly Sloane Robinson Investment Management Ltd) [2012] TC 0213......
- Aberdeen Asset Management Plc V. The Commissioners For Her Majesty's Revenue And Customs In Respect Of A Decision Of The Upper Tribunal (tax And Chancery Chamber)
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Rangers case (Murray Group Holdings Ltd v HMRC)
...not amount to payment (Garforth (HMIT) v Newsmith Stainless LtdTAX(1979) 52 TC 522 and Aberdeen Asset Management plc v R & C CommrsTAX[2012] BTC 1514, In the case of the executive bonuses and the footballers side-letters' obligation, the benefit fell within the taxpayers' description of a m......
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Murray Group Holdings Ltd and Others v Revenue and Customs Commissioners
...for payment following on Garforth (HMIT) v Newsmith Stainless LtdTAX(1978) 52 TC 522 and Aberdeen Asset Management plc v R & C CommrsTAX[2012] BTC 1514. We consider that the employees benefiting did not obtain an absolute legal entitlement to the monies. Having regard to the legal effect of......
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