United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Gold Coast Selection Trust, Ltd v Humphrey (H M Inspector of Taxes) ; Humphrey (H M Inspector Of Taxes) v Gold Coast Selection Trust, Ltd [1948] UKHL TC_30_209 (14 July 1948)
URL: http://www.bailii.org/uk/cases/UKHL/1948/TC_30_209.html
Cite as: 30 TC 209, [1948] UKHL TC_30_209

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Gold Coast Selection Trust, Ltd v Humphrey (H M Inspector of Taxes) ; Humphrey (H M Inspector Of Taxes) v Gold Coast Selection Trust, Ltd - [1948] UKHL TC_30_209 14 July 1948

Income Tax, Schedule D-Profits of trade-Company dealing in gold mining concessions, etc.-Concessions sold for fully paid shares-Shareholding in one company changed into a shareholding in another company by reason of the liquidation of the former company-Whether the sales and the exchange constitute realisations-Valuation.

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