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United Kingdom House of Lords Decisions
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Thomson (Inspector of Taxes) v Gurneville Securities Ltd [1971] UKHL TC_47_633 (21 October 1971)
URL: http://www.bailii.org/uk/cases/UKHL/1971/TC_47_633.html
Cite as:
[1971] 3 All ER 1071,
[1971] 3 WLR 692,
[1972] AC 661,
47 TC 633,
[1971] TR 299,
[1971] UKHL TC_47_633
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Thomson (Inspector of Taxes) v Gurneville Securities Ltd [1971] UKHL TC_47_633 (21 October 1971)
Income Tax, Schedule D - Loss in trade - Dealer in securities - Dividend-stripping -
Shares acquired as part of ta x avoidance scheme - Whether stockin-
trade - Income Tax A ct 1952 (15 & 16 Geo. 6 & 1 Eliz. 2 , c. 10), s .341.
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