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INTERNATIONAL U.K. House of Lords

Bishop (Inspector of Taxes) v Finsbury Securities Ltd [1966] UKHL TC_43_591 (26 July 1966)

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Bishop (Inspector of Taxes) v Finsbury Securities Ltd [1966] UKHL TC_43_591 (26 July 1966)

Income tax, Schedule D – Loss in trade – Dealer in shares – Dividendstripping – Forward-stripping – Whether shares acquired as stock-in-trade – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 341.
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