United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1980/TC_54_257.html
Cite as: [1980] UKHL TC_54_257, [1980] 3 All ER 321, [1980] STC 535, [1980] TR 347

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Williams & Ors v Inland Revenue Commissioners [1980] UKHL TC_54_257 (30 July 1980

Income tax and surtax - Tax advantage - Transactions in securities - Counteraction - Exchange o f shares in one company fo r shares in another company - Subsequent loan to taxpayers by a third company before taxpayers C became shareholders in that company - Whether relevant circumstances present - Whether a tax advantage obtained - Whether a tax advantage obtained in consequence o f one or more transactions in securities - Income and Corporation Taxes A ct 1970, ss 460(1), (9), 461 C, D and E and 466(1)..

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