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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] BTC 549, [2020] UKUT 162 (TCC), [2020] STC 1366, [2020] STI 1342
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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
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