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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Harrison (J P) (Watford) Ltd v Griffiths (Inspector of Taxes) [1962] UKHL TC_40_281 (15 March 1962)
URL: http://www.bailii.org/uk/cases/UKHL/1962/TC_40_281.html
Cite as: [1962] UKHL TC_40_281, 40 TC 281
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Harrison (J P) (Watford) Ltd v Griffiths (Inspector of Taxes) (1961) [1962] UKHL TC_40_281 15 March 1962

Income Tax, Schedule D-Purchase and sale of shares-Dividend-stripping -Claim for relief for loss-Whether carrying on trade of dealing in shares.

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