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The Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd: [2020] UKUT 0162 (TCC) Upper Tribunal Tax and Chancery decision of Lord Ericht and Judge Dean on 27 May 2020.
From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber) Published 27 May 2020 Category: Tax Release date: 27 May 2020
Read the full decision in The Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd: [2020] UKUT 0162 (TCC).
PAYE and NIC – s471 of ITEPA 2003 - the grant of a share option – whether option “available by reason of an employment” – appeal allowed.
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