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United Kingdom House of Lords Decisions


You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue Commissioners v Parker [1966] UKHL TC_43_396 (27 January 1966)
URL: http://www.bailii.org/uk/cases/UKHL/1966/TC_43_396.html
Cite as: [1966] 2 WLR 486, [1966] AC 141, 43 TC 396, [1966] 1 All ER 399, [1966] UKHL TC_43_396

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Inland Revenue Commissioners v Parker [1966] UKHL TC_43_396 (27 January 1966)

Surtax - Tax advantage - Transaction in securities - Bonus issue o f debentures follow ed by redemption - Whether transaction in securities - W hether in connection with the distribution ofprofits - W hether a tax advantage obtained and, i f so, when - Finance A ct 1960 (8 & 9 Eli:. 2, c. 44), ss. 28 and 43.

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URL: http://www.bailii.org/uk/cases/UKHL/1966/TC_43_396.html