The Commissioners for HM Revenue and Customs v John Charman: [2020] UKUT 0253 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Scott on 27 August 2020.
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INCOME TAX 鈥� whether a right to acquire securities arose at time when share option was granted or only when it vested 鈥� held when granted 鈥� whether shares issued on share-for-share exchange were acquired 鈥渁s a director or employee鈥� where original shares were so acquired 鈥� held yes
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Published 25 September 2020