[2009] EWHC 3287 (Ch); [2010] EWCA Civ 1538.

Chancery Division; Court of Appeal (Civil Division).

Proudman J; Lord Neuberger of Abbotsbury, Sedley and Lloyd L JJ.

Judgment delivered 16 November 2009; 6 December 2010.

Income tax – Employment – Schedule E – Notional gains on share options – Employer reimbursed by employees more than 30 days after event – Whether tax charge on employees properly due – Taxpayers’ appeal dismissed – Income and Corporation Taxes Act 1988, s. 144A.

  This was an appeal by the taxpayers against a decision upholding assessments to income tax under the Income and Corporation Taxes Act 1988, s. 144A(1).

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