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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Bishop (Inspector of Taxes) v Finsbury Securities Ltd [1966] UKHL TC_43_591 (26 July 1966)
URL: http://www.bailii.org/uk/cases/UKHL/1966/TC_43_591.html
Cite as: [1966] WLR 1402, [1966] 1 WLR 1402, 43 TC 591, [1966] 3 All ER 105, [1966] UKHL TC_43_591
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Bishop (Inspector of Taxes) v Finsbury Securities Ltd [1966] UKHL TC_43_591 (26 July 1966)

Income tax, Schedule D - Loss in trade - Dealer in shares - Dividendstripping - Forward-stripping - Whether shares acquired as stock-in-trade - Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 341.

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