Income Tax, National Insurance Contributions – award of bonuses in the form of loan notes – whether those loan notes were restricted securities for the purposes of Part 7 ITEPA – whether employees to be treated as receiving cash.
Citations:
[2018] UKUT 7 (TCC)
Links:
Jurisdiction:
England and Wales
Taxes – Other, Income Tax
Updated: 04 April 2022; Ref: scu.604783
