BAILII
British and Irish Legal Information Institute


Freely Available British and Irish Public Legal Information

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Vermilion Holdings Ltd (PAYE and NIC) [2020] UKUT 162 (TCC) (27 May 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/162.html
Cite as: [2020] UKUT 162 (TCC), [2020] BTC 549, [2020] STI 1342, [2020] STC 1366

[New search] [Printable PDF version] [Help]

Revenue and Customs v Vermilion Holdings Ltd: [2020] UKUT 162 (TCC) (27 May 2020)


PAYE and NIC - s471 of ITEPA 2003 - the grant of a share option ­ whether option "available by reason of an employment" - appeal allowed

A HTML version of this file is not available click here or view below the pdf version : [2020] UKUT 162 (TCC)

About BAILII - FAQ - Copyright Policy - Disclaimers - Privacy Policy amended on 25/11/2010