1978 Tyrer v Smart (Inspector of Taxes) [1978] UKHL TC_52_533 (13 December 1978)


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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Tyrer v Smart (Inspector of Taxes) [1978] UKHL TC_52_533 (13 December 1978)
URL: http://www.bailii.org/uk/cases/UKHL/1978/TC_52_533.html
Cite as: [1979] IRLR 121, [1978] UKHL TC_52_533, [1978] TR 443, [1979] 1 WLR 113, [1979] 1 All ER 321, [1979] WLR 113, [1979] STC 34, 52 TC 533

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Tyrer v Smart (Inspector of Taxes) [1978] UKHL TC_52_533 (13 December 1978)

Income tax, Schedule E - Public flotation of company - Offer for sale of shares by tender - Right of employee to take up shares at minimum price rather than "striking" price - Whether advantage an emolument - Value of advantage.

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URL: http://www.bailii.org/uk/cases/UKHL/1978/TC_52_533.html