||All England Reporter
|| All ER (D) 19 (Jul)
|| UKSC 45
Lord Neuberger P, Lady Hale DP, Lord Reed, Lord Carnwath and Lord Hodge SCJJ
||Andrew Thornhill QC, Roddy Dunlop QC, Mark Studer and Jonathan Bremner (instructed by Brodies LLP) for RFC.
||Julian Ghosh QC, Mark Herbert QC, Joseph Goldsmith and Barbara Belgrano (instructed by Office of the Solicitor to the Advocate General for Scotland) for the Advocate General.
||5 July 2017
Income tax - Emoluments from office or employment - Employment
Income tax Emoluments from office or employment. In proceedings concerning a tax avoidance scheme by which employers paid remuneration to their employees through an employees' remuneration trust (consisting of a principal trust and sub-trusts), it was not necessary that the employee himself should receive, or at least be entitled to receive, the remuneration for his work in order for that reward to amount to taxable emoluments. Accordingly, the Supreme Court, in dismissing the appellant's appeal, held that payments made to the principal trust should have been subject to deduction of income tax.
- An Official transcript is the final version of the judgment prepared by shorthand writers. LexisLibrary contains all judgments from the High Court and aboveView Judgment
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary
- The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
- Cases related to this particular case that are related to, or discuss this caseView related cases