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MICHAEL SAUNDERS v Revenue & Customs (INCOME TAX - award made to Appellant pursuant to long-term incentive plan)

[2024] UKFTT 300

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

2nd April, 2024

Legislation Cited

Legislation Name	Provision
Finance Act 1966
Finance Act 1972

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
RFC 2012 plc v Advocate General for Scotland	[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799	United Kingdom Supreme Court	United Kingdom - Scotland	5 Jul 2017	BAILII		60
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
Revenue And Customs v Martin	[2014] UKUT 429	United Kingdom Upper Tribunal	United Kingdom	22 Sep 2014	BAILII		3
Grays Timber Products Ltd v Revenue and Customs Commissioners	[2010] UKSC 4; [2010] 2 All ER 1; [2010] 1 WLR 497; [2010] All ER (D) 31	United Kingdom Supreme Court	United Kingdom	3 Feb 2010	BAILII		27
Hamblett v Godfrey	[1987] 1 WLR 357		United Kingdom	circa 1987	LexisNexis / Westlaw		5
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97
Weight v Salmon	[1935] UKHL TC_19_174; (1935) 19 Tax Cas 174; (1935) 51 TLR 333	House of Lords	United Kingdom	4 Mar 1935	BAILII		15

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