Corporation tax – Chargeable gains – Disposal of shares acquired in consideration of issue of new share – Whether amount or value of consideration the agreed issue price or other value – Income and Corporation Taxes Act 1970, ss 21 and 265 – Finance Act 1965, Sch 6, para 4(l)(a) – Finance Act 1971, Sch 10, para 10.
[1982] UKHL TC – 55 – 286, [1982] Com LR 198, [1982] 2 All ER 942, [1983] 1 AC 501, [1982] 3 WLR 214, 55 TC 286, [1982] STC 585
Bailii
England and Wales
Corporation Tax
Updated: 10 January 2022; Ref: scu.559776