Revenue and Customs v Vermilion Holdings Ltd: UTTC 27 May 2020

PAYE and NIC – s471 of ITEPA 2003 – the grant of a share option – whether option ‘available by reason of an employment’ – appeal allowed
[2020] UKUT 162 (TCC)
Bailii
England and Wales

Updated: 17 July 2021; Ref: scu.652557