UK Supreme Court hands down judgment on chapter 3D tax on extra consideration for shares | Practical Law

UK Supreme Court hands down judgment on chapter 3D tax on extra consideration for shares | Practical Law

A brief legal update announcing publication of the UK Supreme Court judgment in an appeal against tax charged under Chapter 3D of Part 7 of the Income Tax (Earnings and Pensions) Act 2003, Grays Timber Products Ltd v HMRC (Scotland) [2010] UKSC 4.

UK Supreme Court hands down judgment on chapter 3D tax on extra consideration for shares

Practical Law UK Legal Update Case Report 0-501-3988 (Approx. 3 pages)

UK Supreme Court hands down judgment on chapter 3D tax on extra consideration for shares

by PLC Share Schemes & Incentives
Published on 03 Feb 2010 • United Kingdom
A brief legal update announcing publication of the UK Supreme Court judgment in an appeal against tax charged under Chapter 3D of Part 7 of the Income Tax (Earnings and Pensions) Act 2003, Grays Timber Products Ltd v HMRC (Scotland) [2010] UKSC 4.