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