SCIT INCOME TAX – payment received for cancellation of share options – whether exempt as termination payment under section 148 ICTA 1988 – whether assessable to income tax under s.135 ICTA 1988 – whether outcome affected by conduct of Inland Revenue in confirming that taxpayer’s affairs in order – appeal dismissed
Citations:
[2003] UKSC SPC00378
Links:
Income Tax
Updated: 10 June 2022; Ref: scu.195433