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United Kingdom disguised remunerationITEPA 2003purposive interpretation

UBS AG v HMRC

[2016] UKSC 13
JurisdictionUnited Kingdom
CourtUK Supreme Court
Year2016
StatusBinding authority

Key Principle

employment income; disguised remuneration; restrictive securities used to avoid PAYE

Area of Law

tax

Related Cases

HMRC v Tooth [2021] UKSC 17
Test Claimants in the FII Group Litigation v HMRC [2021] UKSC 31
Prudential Assurance Co Ltd v Revenue and Customs Commissioners [2018] UKSC 39

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