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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 Cleary [1967] UKHL TC_44_399 (15 March 1967)
URL: http://www.bailii.org/uk/cases/UKHL/1967/TC_44_399.html
Cite as: [1967] 2 WLR 1271, [1968] AC 766, 44 TC 399, [1967] 2 All ER 48, [1967] UKHL TC_44_399

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Inland Revenue Commissioners v Cleary [1967] UKHL TC_44_399 (15 March 1967)

Surtax - Tax advantage - Transaction in securities - Purchase of securities by company from shareholder - Finance A ct 1960 (8 & 9 Eliz. 2, c. 44), ss. 28 and 43.

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URL: http://www.bailii.org/uk/cases/UKHL/1967/TC_44_399.html