The Resource Singing the blues

Singing the blues

Label
Singing the blues
Title
Singing the blues
Creator
Subject
Language
eng
Summary
This article analyses the Upper Tribunal's judgment in UBS AG & Anor v HMRC [2012] AII ER (D) 179. Restricted securities should be taxed as income on chargeable events. Exemption for certain shares when shares are not held by associated company employees. Shares can still be restricted even if there is no real prospect of the shareholder making a loss. The Ramsay principle cannot make these shares a vehicle for the transmission of money
Citation source
In: Taxation. - Sutton. - Vol. 170 (2012),
http://library.link/vocab/creatorName
Truman, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • employment income
  • case law
  • shares
  • Ramsay principle
  • tax avoidance
Label
Singing the blues
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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