Inland Revenue Commissioners v Burmah Oil Co Ltd [1981] UKHL TC_54

1981 Inland Revenue Commissioners v Burmah Oil Co Ltd [1981] UKHL TC_54_200 (03 December 1981)

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue Commissioners v Burmah Oil Co Ltd [1981] UKHL TC_54_200 (03 December 1981)
URL: http://www.bailii.org/uk/cases/UKHL/1981/TC_54_200.html
Cite as: [1981] UKHL TC_54_200, 1982 SC (HL) 114, [1982] TR 535, [1980] TR 397, 1982 SLT 348, [1982] STC 30, 54 TC 200

[New search] [Printable PDF version] [Help]

Inland Revenue Commissioners v Burmah Oil Co Ltd [1981] UKHL TC_54_200 (03 December 1981)

Corporation tax - Chargeable gains - Allowable losses - Tax avoidance scheme involving disposal of shares by parent company following rights issue by subsidiary company - Consideration for rights issue - Whether market value or issue price - Finance Act 1965, s 22(4), Sch 7, para 4 - Whether loss to which scheme gave rise to be disregarded.

A HTML version of this file is not available click here to view the whole pdf version : [1981] UKHL TC_54_200

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKHL/1981/TC_54_200.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue Commissioners v Burmah Oil Co Ltd [1981] UKHL TC_54_200 (03 December 1981) URL: http://www.bailii.org/uk/cases/UKHL/1981/TC_54_200.html Cite as: [1981] UKHL TC_54_200, 1982 SC (HL) 114, [1982] TR 535, [1980] TR 397, 1982 SLT 348, [1982] STC 30, 54 TC 200