Greenberg v Inland Revenue Commissioners  UKHL TC_47_240 (20 July 1971)
Surtax - Tax advantage - Counteraction - Contracts made before 5th April
1960 for forward dividend-strip - Purchase money released to vendor after that
date as and when dividends paid - Whether tax advantage obtained from transactions
in securities carried out before 5th April 1960 - Finance Act 1960 (8 & 9 C
Eliz. 2, c. 44), js. 28(1) and 43.
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