Revenue and Customs Comrs v PA Holdings Ltd: [2011] EWCA Civ 1414; [2011] WLR (D) 354
“Once it was established that payments awarded to employees in the form of shares and dividends were income received from employment the payments were liable to be charged under Schedule E and could not be charged under any other Schedule.”
WLR Daily, 30th November 2011
Source: www.iclr.co.uk
