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Abbott v Philbin (H M Inspector of Taxes) [1960] UKHL TC_39_82 (21 June 1960)

Abbott v Philbin (H M Inspector of Taxes) – [1960] UKHL TC_39_82 21 June 1960

ncome 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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