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James H Donald (Darvel) Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 October 2015
The taxpayer company implemented three tax avoidance schemes. Under plan 5 and plan 7 two new companies were set up and employees of the taxpayer also appellants received part of their salaries in the form of dividends paid by the new companies. The third scheme (plan 2) involved the provision of cars by a new company to some employees.
The First-tier Tribunal had found that the payments of dividends under plans 5 and 7 related to the recipients employment with the taxpayer and were a reward for services. They were therefore emoluments from employment. The tribunal found further that the cars provided under plan 2 had ultimately been funded by the taxpayer and were taxable benefits.
The taxpayers appealed saying the First-tier Tribunal had erred in law. In particular after the payments had...
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