UK Supreme Court upholds chapter 3D tax on director's extra consideration for shares (detailed update) | Practical Law

UK Supreme Court upholds chapter 3D tax on director's extra consideration for shares (detailed update) | Practical Law

A legal update about 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 upholds chapter 3D tax on director's extra consideration for shares (detailed update)

by PLC Share Schemes & Incentives
Published on 05 Feb 2010
A legal update about 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.