Inland Revenue Commissioners v Brebner [1967] UKHL TC_43

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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue Commissioners v Brebner [1967] UKHL TC_43_705 (23 February 1967)
URL: http://www.bailii.org/uk/cases/UKHL/1967/TC_43_705.html
Cite as: [1967] UKHL TC_43_705, [1967] 2 WLR 1001, [1967] 1 All ER 779, 1967 SLT 113, 1967 SC (HL) 31, 43 TC 705, [1967] 2 AC 18

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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.

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URL: http://www.bailii.org/uk/cases/UKHL/1967/TC_43_705.html

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue Commissioners v Brebner [1967] UKHL TC_43_705 (23 February 1967) URL: http://www.bailii.org/uk/cases/UKHL/1967/TC_43_705.html Cite as: [1967] UKHL TC_43_705, [1967] 2 WLR 1001, [1967] 1 All ER 779, 1967 SLT 113, 1967 SC (HL) 31, 43 TC 705, [1967] 2 AC 18