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Greenberg v Inland Revenue Commissioners [1971] UKHL TC_47_240 (20 July 1971)

Greenberg v Inland Revenue Commissioners [1971] UKHL TC_47_240 (20 July 1971)

Surtax – Tax advantage – Counteraction – Contracts made before 5th April 1960 for forward dividend-strip – Purchase money released to vendor after that date as and when dividends paid – Whether tax advantage obtained from transactions in securities carried out before 5th April 1960 – Finance Act 1960 (8 & 9 C Eliz. 2, c. 44), js. 28(1) and 43.
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