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Jun 11, 2013 · HM Revenue and Customs (HMRC) challenged tax deductions of almost £9 million which Mr Dryburgh’s companies, Scotts Atlantic Management Ltd and Scotts Film Management Ltd, paid into Employee...
- Scotts Atlantic Management Limited and Others v The ... - GOV.UK
Read the full decision in Scotts Atlantic Management Limited...
- Scotts Atlantic Management Limited and Others v The ... - GOV.UK
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Mar 3, 2015 · In a judgment released on 13 February 2015, the Upper Tribunal (“UT”) has dismissed the taxpayers’ appeal in the case of Scotts Atlantic Management Limited v HMRC [2015] UKUT 0066 (TCC).
Jun 11, 2013 · His companies, Scotts Atlantic Management and Scotts Film Management, paid these profits into trusts. The Revenue challenged the scheme and said its win at the tribunal would result in a £2.4m...
In the Scotts Atlantic case (Scotts Atlantic Management Ltd v HMRC [2015] UKFTT 0066 (TCC)) two associated companies used a scheme to transfer value to employee benefit trusts (EBTs). The beneficiaries of the EBTs were the common employees and directors of the two companies.
Dec 1, 2016 · Read the full decision in Scotts Atlantic Management Limited and Others v The Commissioners for HM Revenue and Customs: [2015] UKUT 0066 (TCC).
May 13, 2013 · In 2000, an individual ("Mr D") set up various companies ("Scotts"). By 2003 to 2004, there were several active Scotts companies, including the two taxpayer companies ("SA" and "FM"). Mr D and another individual each owned 50 per cent of an LLP, which owned SA and FM.
