FTTTx INCOME TAX – Further assessment to income tax on gain from exercise of share options – s 29 TMA 70 – whether discovery – yes – whether either of conditions in s 29(4) and (5) met – yes – income gain correctly calculated under Ch 5 Pt 7 ITEPA 2003 – yes – appeal dismissed. Whether Tribunal can give effect to consequential CGT issues – no – possible remedies examined.
[2015] UKFTT 303 (TC)
Bailii
Taxes Management Act 1970 70
England and Wales
Income Tax
Updated: 02 January 2022; Ref: scu.550283
