Anthony Mackay v The Commissioners for HM Revenue and Customs: [2018] UKUT 0378 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Brannan on 22 November 2018.
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INCOME TAX – whether the taxpayer ordinarily resident in the UK – overseas workday relief – s.26 ITEPA 2003 – cancellation of share options – s. 23(2) ITEPA 2003 – whether appellant employed by a foreign employer – appeals dismissed.
Published 22 November 2018