British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Charman v Revenue and Customs (INCOME TAX - right to acquire securities) [2020] UKUT 253 (TCC) (27 August 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/253.html
Cite as: [2020] UKUT 253 (TCC), [2020] STC 1907, [2020] STI 1921, [2020] BTC 559
[New search] [Contents list] [Printable PDF version] [Help]
John Charman v Revenue and Customs: [2020] UKUT 253 (TCC) (27 August 2020)
INCOME TAX - whether a right to acquire securities arose at time when share option was granted or only when it vested - held when granted - whether shares issued on share-for-share exchange were acquired "as a director or employee" where original shares were so acquired - held yes.
A HTML version of this file is not available click here or view below the pdf version : [2020] UKUT 253 (TCC)