- Overruled — Daniel Richard Jwanczuk v Secretary of State for Work and Pensions 2023-10-11
“…The Court gave leave to appeal to the House of Lords, which (by a majority) allowed the appeal and overruled Forbes: see [1961] AC 352. Lord Simonds said, at pp. 367-368:…”
- Cited — DK (R on the application of) v The Commissioners for HMRC 2022-02-08
“…d Pensions[2010] EWCA Civ 699; [2011] 1 WLR 743, at para. 26 (Ward LJ), citing Abbott v Philbin (Inspector of Taxes)[1960] Ch 27, at 49 (Lord Evershed MR); and [1961] AC 352, at 373 (Lord Reid).…”
- Cited — John Charman v The Commissioners for HMRC 2021-12-03
“… can be converted into money, but that if convertible they should be taxed when first acquired. That principle was stated by Lord Radcliffe in Abbott v Philbin [1961] AC 352, 379:…”
- Considered — John Charman v The Commissioners for HMRC 2021-12-03
“…eward for successful performance. The position where an employee is granted a conditional share option was considered by the House of Lords in Abbott v Philbin [1961] AC 352. That was a case where a company's senior employees had been given an option to subscribe for its shares at the then current market price, the option being exe…”
- Cited — John Charman v The Commissioners for HMRC 2021-12-03
“…In fact, two points were made by the majority of the House of Lords in Abbott v Philbin[1961] AC 352, both of which were subsequently reversed by statute. The first point, and the ratio decidendi of the case, is the one referred to by Lord Walker in Gray’s Tim…”
- Cited — John Charman v The Commissioners for HMRC 2021-12-03
“…43. In Abbott v Philbin [1961] AC 352 a majority of the House of Lords held that an employee of a company was liable to income tax on the grant by his employer of an option to purchase shares in th…”
- Cited — Farnborough Airport Properties Company & Anor v Revenue And Customs 2019-02-08
“…f Session in a tax case “because it is undesirable that there should be conflicting decisions on revenue matters in Scotland and England”: see Abbott v Philbin [1961] AC 352 at 373, per Lord Reid. The passages which I have quoted from the judgment of Lord Clyde form part of the ratio of the decision, and the observations of Lord Gu…”