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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Sjumarken v Revenue & Customs [2016] UKUT 568 (TCC) (5 January 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/568.html
Cite as: [2017] STC 239, [2017] BTC 501, [2016] UKUT 568 (TCC)

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Sjumarken v Revenue & Customs [2016] UKUT 568 (TCC) (5 January 2017)


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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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/568.html