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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) >> Revenue and Customs v NCL Investments Ltd & Anor (CORPORATION TAX ­ grant of share options to employees by an employee benefit trust) [2019] UKUT 111 (TCC) (8 April 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/111.html
Cite as: [2019] BTC 513, [2019] UKUT 111 (TCC), [2019] STC 898

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The Commissioners for HM Revenue and Customs v 1) NCL Investments Ltd, 2) Smith and Williamson Corporate Services Ltd (Tax) [2019] UKUT 111 (TCC) (8 April 2019)


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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/111.html