Lars Sjumarken v The Commissioners for HM Revenue and Customs: [2016] UKUT 0568 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Falk on 5 January 2017.

Read the full decision in Lars Sjumarken v The Commissioners for HM Revenue and Customs: [2016] UKUT 0568 (TCC).

Income tax – termination of employment – receipt of cash and shares under share incentive plan - cancellation of options - whether value of options reduced taxable receipts - appeal dismissed

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