Lars Sjumarken v The Commissioners for HM Revenue and Customs: [2016] UKUT 0568 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Falk on 5 January 2017.
Read the full decision in .
Income tax 鈥� termination of employment 鈥� receipt of cash and shares under share incentive plan - cancellation of options - whether value of options reduced taxable receipts - appeal dismissed
Updates to this page
Published 14 February 2017