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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] BTC 559, [2020] STI 1921

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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.

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