8 decisions citing this instrument.
Tax LawFirst-tier Tribunal (Tax)29 Jun 2011[2011] UKFTT 425 (TC)Added 6 Aug 2026
The appellant, Mr G B Forbes, was in full-time employment with Bovis Lend Lease and, from 2001, also carried on a boat chartering business. He conducted an initial feasibility study, began with a 37ft power boat and replaced it…
Tax LawFirst-tier Tribunal (Tax)24 Jun 2011[2011] UKFTT 414 (TC)Added 6 Aug 2026
Paul Rackham Limited ("PRL"), a UK company carrying on agriculture and property business, held shares in Waste Recycling Group plc and, advised by Deloitte & Touche, adopted a "Company Derivative Plan" to mitigate corporation tax…
Tax LawFirst-tier Tribunal (Tax)15 Jun 2011[2011] UKFTT 395 (TC)Added 6 Aug 2026
Reddleman Properties Ltd ("RPL") was incorporated in August 2000 by Mr Stuart Walker and his wife, who between them owned the whole share capital. In December 2000 it bought commercial premises at 15 Princes Street, Thurso, about…
Tax LawFirst-tier Tribunal (Tax)28 Mar 2011[2011] UKFTT 212 (TC)Added 6 Aug 2026
The Appellant, Nicholas Ogden, has been resident in Jersey since 1988 and was employed by WorldPay, a company he had founded, through its Jersey entity, holding no UK bank accounts. In 2001 RBS launched a hostile takeover of…
Tax LawFirst-tier Tribunal (Tax)29 Dec 2009[2009] UKFTT 384 (TC)Added 6 Aug 2026
Mr Derek William Hankinson was a successful businessman who had risen from electrician to managing director of Bison Limited, a manufacturer of pre-stressed concrete flooring, arranging a management buy-out in 1985 and…
Tax LawSpecial Commissioners of Income Tax23 May 2006Added 6 Aug 2026
SCA Packaging Limited, an international paper company with manufacturing plants across Great Britain, made a number of employees redundant at its Histon, Lydbrook and Edinburgh branches between 1996 and 2001. The severance…
Tax LawSpecial Commissioners of Income Tax27 Apr 2006Added 6 Aug 2026
The appellant, James S Moffat, was a former employee of Fife Scottish Omnibuses Limited, a subsidiary of Scottish Bus Group Limited, and a member of the Scottish Transport Group Pension Fund. Following the enactment of the…
Tax LawSpecial Commissioners of Income Tax23 Feb 2006Added 6 Aug 2026
Noved Investment Company, incorporated with limited liability in 1919 by two members of the Foyle family to sell books, was later re-registered as an unlimited company with a share capital and, following the transfer of the…