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Income tax – Earnings from employment. The Supreme Court allowed the appeal by the Revenue and Customs Commissioners concerning schemes used by UBS AG and DB Group Services (UK) Ltd, which were designed to avoid the payment of income tax on bankers' bonuses. The court held that the tax exemption in s 423 of the Income Tax (Earnings and Pensions) Act 2003, did not apply in the present case in respect of the schemes whereby shares were awarded to employees in place of bonuses. The court ruled that, on the true construction of s 423 and in the circumstances of the present case, income tax was payable on the value of the shares on the date of their acquisition.
Income tax – Earnings from employment. The Supreme Court allowed the appeal by the Revenue and Customs Commissioners concerning schemes used by UBS AG and DB Group Services (UK) Ltd, which were designed to avoid the payment of income tax on bankers' bonuses. The court held that the tax exemption in s 423 of the Income Tax (Earnings and Pensions) Act 2003, did not apply in the present case in respect of the schemes whereby shares were awarded to employees in place of bonuses. The court ruled that, on the true construction of s 423 and in the circumstances of the present case, income tax was payable on the value of the shares on the date of their acquisition.
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By David Green
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