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United Kingdom House of Lords Decisions
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Tyrer v Smart (Inspector of Taxes) [1978] UKHL TC_52_533 (13 December 1978)
URL: http://www.bailii.org/uk/cases/UKHL/1978/TC_52_533.html
Cite as:
[1978] TR 443,
[1979] IRLR 121,
[1979] WLR 113,
[1979] STC 34,
[1978] UKHL TC_52_533,
[1979] 1 All ER 321,
[1979] 1 WLR 113,
52 TC 533
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Tyrer v Smart (Inspector of Taxes) [1978] UKHL TC_52_533 (13 December 1978)
Income tax, Schedule E - Public flotation of company - Offer for sale of shares by tender - Right of employee to take up shares at minimum price rather than "striking" price - Whether advantage an emolument - Value of advantage.
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