Saunders (Appellant) v The Commissioners for His Majesty’s Revenue & Customs (Respondent)
Tuesday 27 October 2026
The Appellant appeals the decision of Mr Justice Foxton and Judge Anne Redston sitting in the Upper Tribunal (Tax and Chancery) dated 31 October 2025. The Appellant received a sum of money in January 2017 from their former employer under a 2013 long term incentive plan granting him stock appreciation rights. The Respondent treated the sum as taxable employment income; the First tier Tribunal dismissed the Appellant’s appeal in April 2024, and the Upper Tribunal heard his further appeal in October 2025.