*Murray Group Holdings Ltd and others v Revenue and Customs Commisioners

Income tax – Emoluments from office or employment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) ruled upon issues arising out of a decision by the First-tier Tribunal (Tax Chamber) (the FTT) concerning a number of assessments for PAYE and national insurance contributions served on the taxpayers in respect of certain sub-trusts established in the name of individual employees of companies in the Murray group (the taxpayers). The tribunal dismissed the taxpayers' appeals, save in respect of certain termination payments, which would be remitted to the FTT for the purpose, amongst other things, of proceeding as accords in relation to those payments.

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