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Inland Revenue Commissioners v Europcopy Plc: ChD 12 Feb 1992

A proposed amendment allowing a reduction in length of employees’ share options within a company scheme was disapproved. The nature of such schemes required certainty as to the rights and reliefs granted, and this was in effect a rescission of the original scheme and replacement by a new one.

Citations:

Gazette 12-Feb-1992

Statutes:

Finance Act 1984 38

Jurisdiction:

England and Wales

Income Tax

Updated: 17 June 2022; Ref: scu.82342

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