Manning v Revenue and Customs: FTTTx 19 Apr 2013

FTTTX INCOME TAX – payments treated as earnings – employee share option – gain on purported exercise by employee – ‘due amount’ of tax accounted for to HMRC by employer – whether ‘due amount’ to be treated as earnings of employee – no – IT(EP)A 2003 s.222

Citations:

[2013] UKFTT 252 (TC)

Links:

Bailii

Income Tax

Updated: 05 December 2022; Ref: scu.491866