The Law Times, 230. köideOffice of The Law Times, 1960 |
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Page 230-38
... exercise of right of purchase -Increase in value of shares after date of option — Whether increase taxable at date of exercise of option - Income Tax Act , 1952 ( 15 & 16 Geo . 6 & 1 Eliz . 2 c . 10 ) , s . 156 , Sched . E , Case I , r ...
... exercise of right of purchase -Increase in value of shares after date of option — Whether increase taxable at date of exercise of option - Income Tax Act , 1952 ( 15 & 16 Geo . 6 & 1 Eliz . 2 c . 10 ) , s . 156 , Sched . E , Case I , r ...
Page 230-61
... exercise of his discretion had regarded the above - named Act as containing law which should be enforced and had sought an injunction for that purpose . This was refused by Salmon , J. , who intimated that , not- withstanding the exercise ...
... exercise of his discretion had regarded the above - named Act as containing law which should be enforced and had sought an injunction for that purpose . This was refused by Salmon , J. , who intimated that , not- withstanding the exercise ...
Page 230-108
... exercise of the option was not taxable as additional remuneration of the taxpayer . The Court of Appeal ( ( 1959 ) 3 All E. R. 590 ) reversed this decision and followed the Court of Session . It did not con- sider itself bound to follow ...
... exercise of the option was not taxable as additional remuneration of the taxpayer . The Court of Appeal ( ( 1959 ) 3 All E. R. 590 ) reversed this decision and followed the Court of Session . It did not con- sider itself bound to follow ...
Contents
Vol 230 | 230-16 |
The All England Law Reports | 230-17 |
LEADING ARTICLES | 230-45 |
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