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INTERNATIONAL U.K. House of Lords

Inland Revenue Commissioners v Joiner [1975] UKHL TC_50_449 (26 November 1975)

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Inland Revenue Commissioners v Joiner [1975] UKHL TC_50_449 (26 November 1975)

Surtax – Tax advantage – Transaction in securities – Company recon- struction – Surplus assets o f old company distributed in voluntary liquidation – Agreement for liquidation providing for agreed methods o f valuation and distribution – Whether (a) whole scheme o f reconstruction, (b) liquidation agreement, (c) distribution in liquidation a transaction in securities – Whether tax advantage a consequence o f any transaction but the liquidation – Income and Corporation Taxes Act 1970 (c. 10), ss. 460 and 467
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