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:  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
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.