LawCare Nigeria

Nigeria Legal Information & Law Reports

Inland Revenue Commissioners v Parker [1966] UKHL TC_43_396 (27 January 1966)

Inland Revenue Commissioners v Parker [1966] UKHL TC_43_396 (27 January 1966)

Surtax – Tax advantage – Transaction in securities – Bonus issue o f debentures follow ed by redemption – Whether transaction in securities – W hether in connection with the distribution ofprofits – W hether a tax advantage obtained and, i f so, when – Finance A ct 1960 (8 & 9 Eli:. 2, c. 44), ss. 28 and 43.
A HTML version of this file is not available click here to view the whole pdf version : [1966] UKHL TC_43_396

 

Source: https://www.bailii.org/