HL Surtax – Tax advantage – Transaction in securities – Purchase of securities by company from shareholder – Finance A ct 1960 (8 and 9 Eliz. 2, c. 44), ss. 28 and 43.
[1967] UKHL TC – 44 – 399, [1967] 2 WLR 1271, [1968] AC 766, 44 TC 399, [1967] 2 All ER 48
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559807