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Decision Number: |
TC 02752 |
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Appellant:
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Michael Phair |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Alison MCKENNA
|
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Date Of Decision:
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17/06/2013 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Assessment/self-assessment |
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Notes:
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INCOME TAX – self assessment return – appeal against closure notice with
amendments – whether employment- related security option – yes - whether
Income Tax (Earnings and Pensions) Act 2003 Part 7 Chapter 5 applies to
employer’s scheme – yes - whether there was a deductible amount for
consideration – no - appeal dismissed – Tribunal procedure - costs under
complex track – no “opt out” received from representative- whether
appellant potentially liable for HMRC’s costs – yes. |
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Decision(s) to Download:
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TC02752.pdf 
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