The Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd: [2020] UKUT 0162 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Ericht and Judge Dean on 27 May 2020.
Read the full decision in .
PAYE and NIC 鈥� s471 of ITEPA 2003 - the grant of a share option 鈥� whether option 鈥渁vailable by reason of an employment鈥� 鈥� appeal allowed.