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
14 February 2017
Release date: 5 January 2017
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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