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
Brannan TJ
[2011] UKFTT 167 (TC)
Bailii
England and Wales

Updated: 15 March 2021; Ref: scu.442944