UK Supreme Court hands down judgment on chapter 3D tax on extra consideration for shares

A brief legal update announcing publication of the UK Supreme Court judgment in an appeal against tax charged under Chapter 3D of Part 7 of the Income Tax (Earnings and Pensions) Act 2003, Grays Timber Products Ltd v HMRC (Scotland) [2010] UKSC 4.

PLC Share Schemes & Incentives


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