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United Kingdom

UBS AG v HMRC

[2016] UKSC 13

JurisdictionUnited Kingdom

Year2016

Statusunclear

Key Principle

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

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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