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  2. Aberdeen Asset Management plc v HMRC - income tax and National Insurance are payable on staff bonuses paid as shares in "money-box companies"

Aberdeen Asset Management plc v HMRC - income tax and National Insurance are payable on staff bonuses paid as shares in "money-box companies"

A remuneration scheme, set up under pre-April 2003 legislation, to pay staff bonuses via shares in "money-box companies" was ineffective as a means of avoiding income tax and National Insurance Contributions.

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