Davies v The Commissioners for Hm Revenue and Customs: UTTC 30 Apr 2018

Capital Gains Tax – Unapproved Employee Share Options – grantor having discretion on exercise of option to satisfy option holder’s entitlement either by transfer of shares or payment of cash – whether s 144ZA TCGA disapplies the market value rule in s 17(1) TCGA

Citations:

[2018] UKUT 130 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 22 April 2022; Ref: scu.616365