Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd
| Jurisdiction | Scotland |
| Judge | Lord Hodge,Lord Lloyd-Jones,Lord Leggatt,Lord Burrows,Lady Rose |
| Judgment Date | 25 October 2023 |
| Neutral Citation | [2023] UKSC 37 |
| Court | Supreme Court (Scotland) |
| Year | 2023 |
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A&M Tax: March Edition Of UK Asset Managers Briefing Note
- United Kingdom
- Mondaq UK
- 27 March 2024
...In this update on the Vermillion case, we provide key takeaways from the Supreme Court's decision in HMRC v Vermilion Holdings Ltd [2023] UKSC 37 for asset managers and outline how A&M can provide assistance. The Vermilion case underscores the importance of considering the deeming provision...... -
The Vermilion Case: Key Takeaways For Asset Managers Of The Supreme Court's Decision Covering The Application Of Deeming Provisions In The Employment-related Securities Legislation
- United States
- Mondaq United States
- 28 February 2024
...update, we provide key takeaways from the Supreme Court's decision in HMRC v Vermilion Holdings Ltd [2023] UKSC 37 for asset managers and outline how A&M can help. The Vermilion case emphasises the importance of considering the deeming provisions in the UK employment-related securities ("ER......