British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[
Home]
[
Databases]
[
World Law]
[
Multidatabase Search]
[
Help]
[
Feedback]
United Kingdom House of Lords Decisions
You are here:
BAILII >>
Databases >>
United Kingdom House of Lords Decisions >>
Inland Revenue Commissioners v Parker [1966] UKHL TC_43_396 (27 January 1966)
URL: http://www.bailii.org/uk/cases/UKHL/1966/TC_43_396.html
Cite as:
[1966] 1 All ER 399,
[1966] AC 141,
43 TC 396,
[1966] 2 WLR 486,
[1966] UKHL TC_43_396
[
New search]
[
Printable PDF version]
[
Help]
Inland Revenue Commissioners v Parker [1966] UKHL TC_43_396 (27 January 1966)
Surtax - Tax advantage - Transaction in securities - Bonus issue o f debentures
follow ed by redemption - Whether transaction in securities - W hether in
connection with the distribution ofprofits - W hether a tax advantage obtained and,
i f so, when - Finance A ct 1960 (8 & 9 Eli:. 2, c. 44), ss. 28 and 43.
A HTML version of this file is not available click here to view the whole pdf version : [1966] UKHL TC_43_396