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Thomson (Inspector of Taxes) v Gurneville Securities Ltd [1971] UKHL TC_47_633 (21 October 1971)

Thomson (Inspector of Taxes) v Gurneville Securities Ltd [1971] UKHL TC_47_633 (21 October 1971)

Income Tax, Schedule D – Loss in trade – Dealer in securities – Dividend-stripping – Shares acquired as part of ta x avoidance scheme – Whether stockin- trade – Income Tax A ct 1952 (15 & 16 Geo. 6 & 1 Eliz. 2 , c. 10), s .341.
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