Source: All England Reporter
Publisher Citation: [2017] All ER (D) 19 (Jul)
Neutral Citation: [2017] UKSC 45
Court: Supreme Court

Lord Neuberger P, Lady Hale DP, Lord Reed, Lord Carnwath and Lord Hodge SCJJ

Representation 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.
Judgment Dates: 5 July 2017


Income tax - Emoluments from office or employment - Employment

The Case

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.

Practice Areas

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