The Resource UBS and DB Group Services : a departure from the conventional approach?

UBS and DB Group Services : a departure from the conventional approach?

Label
UBS and DB Group Services : a departure from the conventional approach?
Title
UBS and DB Group Services : a departure from the conventional approach?
Creator
Subject
Language
eng
Summary
This case note examines the cases of UBS and DB Group Services. It addresses, first, the question of whether the Supreme Court's juddgment represents a sea change in the courts' approach to statutory construction in tax avoidance cases, and, secondly, the potential relevance of the judgment to other cases concerning employee remuneration. UBS and DB concerned a series of transactions entered into by each bank in 2003-04 in an attempt to avoid income tax and National Insurance contributions on bankers' bonuses. This article looks into the historical background to the restricted securities regime, the FTT decisions, the Upper Tribunal decision, the Court of Appeal judgment and the Supreme Court judgment. It also examines what UBS means for the Murray Group Holdings ltd case
Citation source
In: British tax review. - London. - (2016), no. 3 ; p. 257-270
http://library.link/vocab/creatorName
  • McCarthy, H.L
  • Black, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • Ramsay principle
  • employee remuneration trust
  • shares
Label
UBS and DB Group Services : a departure from the conventional approach?
Instantiates
Publication
Label
UBS and DB Group Services : a departure from the conventional approach?
Publication

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