Michael Saunders v The Commissioners of His Majesty's Revenue and Customs [2025] UKUT 00374 (TCC)
Upper Tribunal Tax and Chancery Decision of THE HONOURABLE MR JUSTICE FOXTON and JUDGE ANNE REDSTON on 31 October 2025
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Income Tax – Payment made to Appellant pursuant to long-term incentive plan – Payment received after Appellant had ceased employment and become non-UK resident – whether Payment within s.62 ITEPA 2003 – Whether Payment attributable to overseas part of split Year under ss.15-16 ITEPA 2003
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Published 5 November 2025