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Tax cases

17 March 2005
Issue: 3999 / Categories: Tax cases
XI Software Ltd; Collins (SpC 450); Finanzamt Gladbeck v Linneweber (Case C-453/02); Finanzamt Herne-West v Akritidis (Case C-462/02), European Court of Justice, 17 February 2005; Burrell and another v Burrell and others, Chancery Division, 23 February 2005

Legal benefits

The taxpayer was managing director of a computer company formed in 1986. In 1992 L joined as office manager and she was given a 5% shareholding in the company. In 1994 a new service contract was drafted entitling L to part of the company's profits. The issued share capital was increased from 100 shares to 50 000 and L was given 2 495 shares which the taxpayer paid for. Two years later the relationship between the taxpayer and L deteriorated. Two claims were subsequently issued in the country court against L by the company and the taxpayer and L brought a counter claim. These were settled with the net result that the company had to pay L £6 773. The company also brought claims against their solicitors for costs incurred in the years 1998-99 2000-01 and 2001-02. The taxpayer was...

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