Thomson (Inspector of Taxes) v Gurneville Securities Ltd [1971] UKHL TC_47

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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Thomson (Inspector of Taxes) v Gurneville Securities Ltd [1971] UKHL TC_47_633 (21 October 1971)
URL: http://www.bailii.org/uk/cases/UKHL/1971/TC_47_633.html
Cite as: [1972] AC 661, [1971] 3 WLR 692, 47 TC 633, [1971] TR 299, [1971] 3 All ER 1071, [1971] UKHL TC_47_633

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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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URL: http://www.bailii.org/uk/cases/UKHL/1971/TC_47_633.html

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Thomson (Inspector of Taxes) v Gurneville Securities Ltd [1971] UKHL TC_47_633 (21 October 1971) URL: http://www.bailii.org/uk/cases/UKHL/1971/TC_47_633.html Cite as: [1972] AC 661, [1971] 3 WLR 692, 47 TC 633, [1971] TR 299, [1971] 3 All ER 1071, [1971] UKHL TC_47_633