FTTTx INCOME TAX – Employment Income – Employment related securities option – Chargeable event – Redundancy of employee – Failure by employer to comply with agreement to issue shares – Cash amount paid to employee – Whether a chargeable event – Whether receipt by employee of a benefit in connection with a ‘Failing to acquire securities’ – IT(EP)A 2003 S477.
Citations:
[2013] UKFTT 111 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 14 November 2022; Ref: scu.472372