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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Lupton (Inspector of Taxes) v FA & AB Ltd [1971] UKHL TC_47_580 (21 October 1971)
URL: http://www.bailii.org/uk/cases/UKHL/1971/TC_47_580.html
Cite as: [1972] AC 634, [1971] 3 WLR 670, [1971] TR 284, [1971] 3 All ER 948, 47 TC 580, [1971] UKHL TC_47_580
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Lupton (Inspector of Taxes) v FA & AB Ltd [1971] UKHL TC_47_580 (21 October 1971)

Income tax, Schedule D - Loss in trade - Dealer in securities - Dividend-stripping - Whether shares bought for dividend-stripping held as stock-in-trade.

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