Philip Manduca v The Commissioners for HM Revenue and Customs: [2015] UKUT 0262 (UTTC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 26 May 2015.
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Income tax 鈥� Appeal against closure notice 鈥� 鈥淚nvestment bonus鈥� to be paid to hedge fund managers in connection with the transfer of management of the hedge fund from one company to another 鈥� Whether payment within Schedule D Case VI 鈥� In the circumstances, yes 鈥� Appeal dismissed.
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Published 1 December 2016