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United Kingdom House of Lords Decisions
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Inland Revenue Commissioners v Cleary [1967] UKHL TC_44_399 (15 March 1967)
URL: http://www.bailii.org/uk/cases/UKHL/1967/TC_44_399.html
Cite as:
[1968] AC 766,
[1967] 2 All ER 48,
[1967] 2 WLR 1271,
[1967] UKHL TC_44_399,
44 TC 399
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Inland Revenue Commissioners v Cleary [1967] UKHL TC_44_399 (15 March 1967)
Surtax - Tax advantage - Transaction in securities - Purchase of securities
by company from shareholder - Finance A ct 1960 (8 & 9 Eliz. 2, c. 44), ss. 28 and 43.
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