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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue Commissioners v Goodwin [1976] UKHL TC_50_583 (28 January 1976)
URL: http://www.bailii.org/uk/cases/UKHL/1976/TC_50_583.html
Cite as: [1976] TR 1, [1976] UKHL TC_50_583, [1976] 1 All ER 481, [1976] WLR 191, [1976] STC 28, [1976] 1 WLR 191, 50 TC 583
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Inland Revenue Commissioners v Goodwin [1976] UKHL TC_50_583 (28 January 1976)

Surtax - Tax advantage - Counteraction - Bonus issue o f redeemable preference shares followed by redemption - Main object to avoid loss of fam ily control through sales to meet estate duty - Whether a commercial object - Married woman not separately assessed - Whether redemption moneys subject to counteraction - Finance A ct 1960 (8 & 9 Eliz. 2, c. 44), ss. 28 and 43(4)(g); Finance Act 1962 (10 & 11 Eliz. 2, c. 44), s. 25(4).

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