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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Varty (Inspector of Taxes) v British South Africa Co [1965] UKHL TC_42_406 (13 May 1965)
URL: http://www.bailii.org/uk/cases/UKHL/1965/TC_42_406.html
Cite as: [1965] 2 All ER 395, [1965] 3 WLR 47, [1966] AC 381, 42 TC 406, [1965] UKHL TC_42_406
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Varty (Inspector of Taxes) v British South Africa Co [1965] UKHL TC_42_406 (13 May 1965)

Income Tax, Schedule D - Finance company - Loan granted in return fo r option to subscribe at par fo r shares in borrower - Option exercised, and loan correspondingly reduced, when shares standing at prem ium - Whether profit realised.

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