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Income tax – Employment. The First-tier Tribunal (Tax Chamber) (the FTT) dismissed the appeal by the taxpayer against a further assessment to income tax on employment income made by the Revenue and Customs Commissioners in respect of the taxpayer's gain on the exercise of certain stock options. The FTT upheld the Revenue's decision that the stock gain at issue constituted 'employment-related securities option' within the meaning of s 471 of the Income Tax (Earnings and Pensions) Act 2003, with the result that the further assessment was valid.
Income tax – Employment. The First-tier Tribunal (Tax Chamber) (the FTT) dismissed the appeal by the taxpayer against a further assessment to income tax on employment income made by the Revenue and Customs Commissioners in respect of the taxpayer's gain on the exercise of certain stock options. The FTT upheld the Revenue's decision that the stock gain at issue constituted 'employment-related securities option' within the meaning of s 471 of the Income Tax (Earnings and Pensions) Act 2003, with the result that the further assessment was valid.
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Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
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