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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Clark and Langrange Trust and Investment Co Ltd v Inland Revenue [1947] UKHL TC_28_55 (28 March 1947)
URL: http://www.bailii.org/uk/cases/UKHL/1947/TC_28_55.html
Cite as: [1947] UKHL TC_28_55, 28 TC 55

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Clark and Langrange Trust and Investment Co Ltd v IRC (1947) [1947] UKHL TC_28_55 28 March 1947

Sur-tax-Settlement-Transfer of assets to company controlled by transferor-Consideration applied in acquisition of ordinary and deferred shares in the company-Settlement by transferor of deferred shares for benefit of children-Whether series of operations an arrangement constituting a “ settlement Undistributed income of investment company--Direction.and apportionment of company’s income-Whether apportionment valid-Finance Act, 1938 (1 & 2 Geo. VI, c. 46), Sections 38 and 41; Finance Act, 1939 (2 & 3 Geo. VI, c. 41), Section 15.

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URL: http://www.bailii.org/uk/cases/UKHL/1947/TC_28_55.html