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INTERNATIONAL U.K. House of Lords

Inland Revenue Commissioners v Goodwin [1976] UKHL TC_50_583 (28 January 1976)

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Inland Revenue Commissioners v Goodwin [1976] UKHL TC_50_583 (28 January 1976)

Surtax – Tax advantage – Counteraction – Bonus issue o f redeemable preference shares followed by redemption – Main object to avoid loss of fam ily control through sales to meet estate duty – Whether a commercial object – Married woman not separately assessed – Whether redemption moneys subject to counteraction – Finance A ct 1960 (8 & 9 Eliz. 2, c. 44), ss. 28 and 43(4)(g); Finance Act 1962 (10 & 11 Eliz. 2, c. 44), s. 25(4).
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