The Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd: [2020] UKUT 0162 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Ericht and Judge Dean on 27 May 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
27 May 2020
Category:
Tax
Release date:
27 May 2020

Read the full decision in The Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd: [2020] UKUT 0162 (TCC).

PAYE and NIC – s471 of ITEPA 2003 - the grant of a share option – whether option “available by reason of an employment” – appeal allowed.

Published 27 May 2020

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