The commissioners for hm revenue and customs v vermilion holdings ltd: [2020] ukut 0162 (tcc)
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The commissioners for hm revenue and customs v vermilion holdings ltd: [2020] ukut 0162 (tcc)"
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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 The Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd: [2020] UKUT 0162 (TCC). PAYE and NIC – s471 of ITEPA 2003 - the grant of a share option – whether
option “available by reason of an employment” – appeal allowed. UPDATES TO THIS PAGE Published 27 May 2020
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