Cyclops Electronics Ltd and Graceland Fixing Ltd v The Commissioners for HM Revenue and Customs:[2018] UKUT 0007 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Herrington on 17 January 2018.
Read the full decision in .
INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS 鈥� award of bonuses in the form of loan notes 鈥� whether those loan notes were restricted securities for the purposes of Part 7 ITEPA 鈥� whether employees to be treated as receiving cash.
Updates to this page
Published 17 January 2018