REMUNERATION

Whether a company director’s remuneration is within the scope of VAT

Helen Coward, Guy Bud and Hugh Gunson (Charles Russell Speechlys) examine two decisions that raise interesting points of law relating to remuneration arrangements in partnerships with individual and corporate membership.

Nigel Doran (Macfarlanes) examines the recent Supreme Court decision and its ramifications.

The High Court in Chalcot Training Ltd considered whether a payment into an EBT is remuneration or a distribution.