LawCare Nigeria

Nigeria Legal Information & Law Reports

INTERNATIONAL U.K. House of Lords

Inland Revenue Commissioners v Brebner [1967] UKHL TC_43_705 (23 February 1967)

admin 0

Inland Revenue Commissioners v Brebner [1967] UKHL TC_43_705 (23 February 1967)

Surtax – T ax advantage – Counteraction – Capitalisation o f profits by company follow ed by reduction and repayment o f capital – Funds required to finance offer in opposition to takeover bid – Whether bona fid e commercial transactions – Whether ta x advantage a main object – Finance A ct 1960 (8 & 9 Eliz. 2, c. 44), 28.
A HTML version of this file is not available click here to view the whole pdf version : [1967] UKHL TC_43_705

 

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

admin

Website:

Related Story