Anthony Mackay v The Commissioners for HM Revenue and Customs: [2018] UKUT 0378 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Brannan on 22 November 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 22 November 2018

• Category: Tax
• Release date: 22 November 2018

Read the full decision in Anthony Mackay v The Commissioners for HM Revenue and Customs: [2018] UKUT 0378 (TCC) .

INCOME TAX – whether the taxpayer ordinarily resident in the UK – overseas workday relief – s.26 ITEPA 2003 – cancellation of share options – s. 23(2) ITEPA 2003 – whether appellant employed by a foreign employer – appeals dismissed.

Published 22 November 2018