Provision of employment income in form of forfeitable loan note ineffective to avoid tax (First-tier Tribunal) | Practical Law
https://content.next.westlaw.com/practical-law/document/I58558cfa4fa811e698dc8b09b4f043e0/Provision-of-employment-income-in-form-of-forfeitable-loan-note-ineffective-to-avoid-tax-First-tier-Tribunal?viewType=FullText&transitionType=Default&contextData=(sc.Default)
The First-tier Tribunal has ruled that a structure intended to avoid tax on employment income through the issue of forfeitable loan notes was ineffective. (Cyclops Electronics Limited and Graceland Fixing Ltd v HMRC [2016] UKFTT 487 (TC).)
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Provision of employment income in form of forfeitable loan note ineffective to avoid tax (First-tier Tribunal)
Practical Law UK Legal Update Case Report 6-631-2455
(Approx. 5 pages)
Provision of employment income in form of forfeitable loan note ineffective to avoid tax (First-tier Tribunal)
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Published on 22 Jul 2016
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United Kingdom
The First-tier Tribunal has ruled that a structure intended to avoid tax on employment income through the issue of forfeitable loan notes was ineffective. (
Cyclops Electronics Limited and Graceland Fixing Ltd v HMRC [2016] UKFTT 487 (TC).)