The Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd: [2020] UKUT 0162 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Ericht and Judge Dean on 27 May 2020.

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PAYE and NIC 鈥 s471 of ITEPA 2003 - the grant of a share option 鈥 whether option 鈥渁vailable by reason of an employment鈥 鈥 appeal allowed.

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Published 27 May 2020