HIGH COURT OF JUSTICE (CHANCERY DIVISION)

17TH, 18TH AND 19TH MARCH, 1959

COURT OF APPEAL –

2ND, 5TH AND 6TH OCTOBER, 1959

HOUSE OF LORDS –

2ND AND 3RD MAY, AND 21ST JUNE, 1960

Income Tax, Schedule E – Emolument of office – Option to purchase shares – Whether benefit assessable for year when option was granted or year of exercise.

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