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The commissioners for hm revenue and customs v hargreaves lansdown asset management ltd: [2019] ukut 0246 (tcc)
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THE COMMISSIONERS FOR HM REVENUE AND CUSTOMS V HARGREAVES LANSDOWN ASSET MANAGEMENT LTD: [2019] UKUT 0246 (TCC) Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge
Aleksander on 9 August 2019. Read the full decision in The Commissioners for HM Revenue and Customs v Hargreaves Lansdown Asset Management Ltd: [2019] UKUT 0246 (TCC) . INCOME TAX – payment
of “loyalty bonus” by platform service provider to investors-whether liability to deduct tax from payments-whether payments annual payments-whether payments possessed the quality of
recurrence-whether payments represented pure income profit-s 683 ITTOIA 2005. UPDATES TO THIS PAGE Published 9 August 2019