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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue Commissioners v Joiner [1975] UKHL TC_50_449 (26 November 1975)
URL: http://www.bailii.org/uk/cases/UKHL/1975/TC_50_449.html
Cite as: 50 TC 449, [1975] UKHL TC_50_449, [1975] WLR 1701, [1975] 3 All ER 1050, [1975] TR 77, [1975] 1 WLR 1701, [1975] STC 657, [1975] TR 257
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Inland Revenue Commissioners v Joiner [1975] UKHL TC_50_449 (26 November 1975)

Surtax - Tax advantage - Transaction in securities - Company recon- struction - Surplus assets o f old company distributed in voluntary liquidation - Agreement for liquidation providing for agreed methods o f valuation and distribution - Whether (a) whole scheme o f reconstruction, (b) liquidation agreement, (c) distribution in liquidation a transaction in securities - Whether tax advantage a consequence o f any transaction but the liquidation - Income and Corporation Taxes Act 1970 (c. 10), ss. 460 and 467

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