Charman v Revenue and Customs (Income Tax – Right To Acquire Securities): UTTC 27 Aug 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.

Citations:

[2020] UKUT 253 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 April 2022; Ref: scu.655545