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Inland Revenue Commissioners v Cleary [1967] UKHL TC_44_399 (15 March 1967)

Inland Revenue Commissioners v Cleary [1967] UKHL TC_44_399 (15 March 1967)

Surtax – Tax advantage – Transaction in securities – Purchase of securities by company from shareholder – Finance A ct 1960 (8 & 9 Eliz. 2, c. 44), ss. 28 and 43.
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