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Income tax – Emoluments – Tax avoidance scheme. Court of Session: Allowing an appeal by the Advocate General, representing HM Revenue and Customs, the court held that a scheme the respondent companies had entered into, involving payments to various trusts and application of the monies so paid, which was designed to avoid payment of income tax and National Insurance contributions in respect of their employees, amounted to a mere redirection of earnings which did not remove the liability of employees to income tax.
Income tax – Emoluments – Tax avoidance scheme. Court of Session: Allowing an appeal by the Advocate General, representing HM Revenue and Customs, the court held that a scheme the respondent companies had entered into, involving payments to various trusts and application of the monies so paid, which was designed to avoid payment of income tax and National Insurance contributions in respect of their employees, amounted to a mere redirection of earnings which did not remove the liability of employees to income tax.
Sam Townend KC explains the Bar Council’s efforts towards ensuring a bright future for the profession
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Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
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On the 50th anniversary of the pub bombings, even now it is still unresolved. Chris Mullin, the journalist and former MP who led the campaign leading to the release of the Birmingham Six, looks back at events
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A cultural life and times
