– 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

Case Law – Ball (HM Inspector of Taxes) v. Phillips. [1990] BTC 470

Group relief, effect on

Case Law – J Sainsbury plc v. O'Connor (HM Inspector of Taxes). [1990] BTC 363

Notional gains on share options, reimbursement of employer by employee

Case Law – Chilcott & Ors v Revenue and Customs Commissioners. [2011] BTC 1