Inland Revenue Commissioners v Reed International Plc: ChD 10 Mar 1994

Change in the employees’ share option scheme allowed the Inland Revenue to withdraw approval.
Inland Revenue may refuse approval to amendment of share option schemes.

Citations:

Ind Summary 21-Mar-1994, Times 10-Mar-1994

Statutes:

Income and Corporation Taxes Act 1988

Jurisdiction:

England and Wales

Income Tax

Updated: 17 June 2022; Ref: scu.82359