Income Tax, Schedule D – Loss in trade – Dealer in securities – Dividend-stripping – Shares acquired as part of tax avoidance scheme – Whether stock in-trade – Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2 , c. 10), s .341.
Citations:
[1971] UKHL TC – 47 – 633, 47 TC 633, [1971] 3 WLR 692, [1972] AC 661, [1971] TR 299, [1971] 3 All ER 1071
Links:
Statutes:
Jurisdiction:
England and Wales
Income Tax
Updated: 14 June 2022; Ref: scu.559820
