Greenberg v Inland Revenue Commissioners [1971] UKHL TC_47

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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Greenberg v Inland Revenue Commissioners [1971] UKHL TC_47_240 (20 July 1971)
URL: http://www.bailii.org/uk/cases/UKHL/1971/TC_47_240.html
Cite as: 47 TC 240, [1972] AC 109, [1971] 3 WLR 386, [1971] UKHL TC_47_240, [1971] TR 233, [1971] 3 All ER 136

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Greenberg v Inland Revenue Commissioners [1971] UKHL TC_47_240 (20 July 1971)

Surtax - Tax advantage - Counteraction - Contracts made before 5th April 1960 for forward dividend-strip - Purchase money released to vendor after that date as and when dividends paid - Whether tax advantage obtained from transactions in securities carried out before 5th April 1960 - Finance Act 1960 (8 & 9 C Eliz. 2, c. 44), js. 28(1) and 43.

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Greenberg v Inland Revenue Commissioners [1971] UKHL TC_47_240 (20 July 1971) URL: http://www.bailii.org/uk/cases/UKHL/1971/TC_47_240.html Cite as: 47 TC 240, [1972] AC 109, [1971] 3 WLR 386, [1971] UKHL TC_47_240, [1971] TR 233, [1971] 3 All ER 136