CORPORATION TAX – Exemptions and reliefs – Schedule 23 Finance Act 2003 – does option have to be acquired, as a matter of fact, by reason of employment with the employer company – yes – appeal dismissed
Citations:
[2013] UKFTT 674 (TC)
Links:
Statutes:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 03 September 2022; Ref: scu.518621