MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
| Jurisdiction | England & Wales |
| Year | 2002 |
| Date | 2002 |
| Court | Special Commissioners |
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12 cases
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RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
...was wrongly decided. HMRC had earlier taken the same approach in its arguments before the special commissioners in Dextra Accessories Ltd v Macdonald (Inspector of Taxes) [2002] STC (SCD) 413, which concerned an employee benefit trust into which a company transferred the bulk of the remune......
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HM Revenue and Customs v Household Estate Agents Ltd
...made in accordance with normal accountancy principles, but following the decision of the House of Lords in July 2005 in Macdonald v Dextra Accessories Ltd [2005] UKHL 47, 77TC 146, HMRC took the view that the deduction was disallowed by the provisions of section 43 of the Finance Act 1989 o......
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Dukeries Healthcare Ltd v Bay Trust International Ltd
...for Scotland [2017] 1 WLR 2767 had not taken place. Based upon the decision in Dextra Accessories Ltd v MacDonald (Inspector of Taxes) [2002] STC (SCD) 413 (which is referred to in the Report) benefits under arrangements similar to those in the Remuneration Trust had been held not to consti......
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Stephen White v The Commissioners for HM Revenue and Customs
...or “EBT”) were held to be payments of employment earnings. Before the decision in RFC 2012, the decisions in Dextra Accessories Ltd v Inspector of Taxes [2002] STC (SCD) 413 and Sempra Metals v R & C Comrs [2008] STC (SCD) 1062 were relied on by many tax advisors as support for the proposit......
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1 firm's commentaries
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Weekly Tax Update - 14 March 2016
...for this whole area of employment tax. It has been a long wait since the original Special Commissioners judgment in Dextra in 2002 (STC (SCD) 413), which only partially covered the issues at first instance and is anyway precedent (see MacDonald v Dextra Accessories Ltd & Others [2005] S......