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Manthorpe Building Products Ltd v Revenue & Customs; FTTTx 25 Jan 2012

References: [2012] UKFTT 82 (TC)
Links: Bailii
Coram: Nowlan TJ
FTTTx Income Tax – Scheme to remunerate controlling directors so as to secure deductions for Corporation Tax purposes, whilst avoiding PAYE and National Insurance liabilities – Dividends paid from specially formed company – Hearing after the First-tier and Upper-tier Tribunal decisions in PA Holdings Ltd v. HMRC but prior to the decision of the Court of Appeal in that case – Decision delayed until after publication of Court of Appeal judgment – Appeals on both the PAYE and National Insurances issues dismissed
Last Update: 02-Oct-15 Ref: 450814

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