United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Cyclops Electronics Ltd and Graceland Fixing Ltd v Revenue and Customs (INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS) [2018] UKUT 7 (TCC) (17 January 2018)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/7.html
Cite as: [2018] STC 254, [2018] STI 198, [2018] BTC 503, [2018] UKUT 7 (TCC)

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Cyclops Electronics Ltd and Graceland Fixing Ltd v Revenue and Customs (INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS) [2018] UKUT 7 (TCC) (17 January 2018)

award of bonuses in the form of loan notes - whether those loan notes were restricted securities for the purposes of Part 7 ITEPA - whether employees to be treated as receiving cash.

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