United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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] UKUT 7 (TCC),
[2018] STI 198,
[2018] BTC 503
[New search]
[Printable PDF version]
[Help]
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.
A HTML version of this file is not available click here or view below the pdf version : 7.pdf