Stanton Ltd v Drayton Commercial Investment Co Ltd [1982] UKHL TC_55

1982 Stanton Ltd v Drayton Commercial Investment Co Ltd [1982] UKHL TC_55_286 (08 July 1982)

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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Stanton Ltd v Drayton Commercial Investment Co Ltd [1982] UKHL TC_55_286 (08 July 1982)
URL: http://www.bailii.org/uk/cases/UKHL/1982/TC_55_286.html
Cite as: [1982] Com LR 198, [1983] 1 AC 501, 55 TC 286, [1982] 2 All ER 942, [1982] UKHL TC_55_286, [1983] AC 501, [1982] 3 WLR 214, [1982] STC 585

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Stanton Ltd v Drayton Commercial Investment Co Ltd [1982] UKHL TC_55_286 (08 July 1982)

Corporation tax - Chargeable gains - Disposal of shares acquired in consideration of issue of new share - Whether amount or value of consideration the agreed issue price or other value - Income and Corporation Taxes Act 1970, ss 21 and 265 - Finance Act 1965, Sch 6, para 4(l)(a) - Finance Act 1971, Sch 10, para 10.

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URL: http://www.bailii.org/uk/cases/UKHL/1982/TC_55_286.html

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Stanton Ltd v Drayton Commercial Investment Co Ltd [1982] UKHL TC_55_286 (08 July 1982) URL: http://www.bailii.org/uk/cases/UKHL/1982/TC_55_286.html Cite as: [1982] Com LR 198, [1983] 1 AC 501, 55 TC 286, [1982] 2 All ER 942, [1982] UKHL TC_55_286, [1983] AC 501, [1982] 3 WLR 214, [1982] STC 585