FTTTX Employment income – payment under Compromise Agreement – whether attributable to future right to receive shares – whether taxable under s 22 TCGA-held – contingent right to be offered shares in the future not an asset for CGT purposes – whole of sum taxable as employment income – appeal dismissed.
Rachel Short TJ
[2014] UKFTT 159 (TC)
Bailii
England and Wales
Capital Gains Tax
Updated: 11 November 2021; Ref: scu.521779
