Rogers v Revenue and Customs: FTTTx 11 Mar 2011

FTTTx Income tax – employment income – whether receipt of shares was an emolument from employment within section 19 Income and Corporation Taxes Act 1988 – whether an obligation to deduct PAYE under sections 203F or 203B Income and Corporation Taxes Act 1988

Judges:

Brannan TJ

Citations:

[2011] UKFTT 167 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 September 2022; Ref: scu.442944