The WLR Daily case summaries
[2017] WLR (D) 450
Supreme Court
RFC 2012 plc (in liquidation) (formerly The Rangers Football Club plc) v Advocate General for Scotland
[2017] UKSC 45
2017 March 15, 16; July 5
Lord Neuberger of Abbotsbury PSC, Baroness Hale of Richmond DPSC, Lord Reed, Lord Carnwath, Lord Hodge JJSC
Revenue— Income tax— Tax avoidance— Employee remuneration trust— Tax avoidance scheme whereby part of employee’s remuneration paid by employer into trust with request that trustee place same in sub-trust set up for benefit of employee’s family— Employee having no legal entitlement to receive payments but in practice able to request immediate loan of funds in sub-trust repayable only on death— Whether tax charge on emoluments or earnings from employment extending to payments into trust— Whether “payment” made for purposes of PAYE when not paid to, or placed unreservedly at disposal of, employee— Whether payments subject to PAYE deductions—
Income and Corporation Taxes Act 1988 (c 1), ss 19, 131
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Income Tax (Earnings and Pensions) Act 2003 (c 1), s 62(2)
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Income Tax (Employments) Regulations 1993 (SI 1993/744), reg 6
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Income Tax (Pay as You Earn) Regulations 2003 (SI 2003/2682), reg 21