HL Income tax, Schedule D – Loss in trade – Dealer in shares – Dividendstripping – Forward-stripping – Whether shares acquired as stock-in-trade – Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2, c. 10), s. 341.
Citations:
[1966] UKHL TC – 43 – 591, [1966] 1 WLR 1402, [1966] 3 All ER 105, 43 TC 591
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 14 June 2022; Ref: scu.559801
