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RFC 2012 plc (in liquidation) v Advocate General for Scotland

[2017] UKSC 45
JurisdictionUnited Kingdom
Year2017
Statusunclear

Key Principle

employee benefit trusts (EBTs); payments via trusts are earnings; PAYE and NIC liability on employer

Area of Law

tax

Related Cases

Commissioner of Taxation v Consolidated Media Holdings Ltd (2012) 250 CLR 503
Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (Statutory Construction) [2012] HCA 55
Aid/Watch Inc v Commissioner of Taxation (2010) 241 CLR 539

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