Share option schemes
– see also Employment-related securities and options
Alterations to approved schemes
Case Law –
Inland Revenue Commissioners v. Burton Group plc. [1990] BTC 151
;
Inland Revenue Commissioners v. Reed International plc; Reed International plc v. Inland Revenue Commissioners. [1994] BTC 122
;
Reed International plc v. Inland Revenue Commissioners. [1995] BTC 373
Compensation for loss of option
Case Law –
Teward v IR Commrs (2001) Sp C 270
Gain on exercise of option, Schedule E charge
Group relief, effect on
Notional gains on share options, reimbursement of employer by employee