Bulmer v Inland Revenue Comrs

Subject Matter

REVENUE — Income tax — Settlement — Bona fide commercial transaction — Avoiding take-over bid — Whether an “arrangement” — Income Tax Act, 1952, ss 404 (2), 405 (1), 409 (1) (2) (5), 411 (2), 415 (1)

[1967] Ch 145; [1966] 3 WLR 672

REVENUE — Surtax — Transaction to avoid takeover bid — Bona fide commercial transaction — Whether an “arrangement” — Income Tax Act, 1952, ss 404 (2), 405 (1), 409 (1) (2) (5), 411 (2), 415 (1)

[1967] Ch 145; [1966] 3 WLR 672

STATUTE — Construction — Chapter headings — Aid to construction of general words

[1967] Ch 145; [1966] 3 WLR 672

STATUTE — Construction — General words — Power of court to imply restriction

[1967] Ch 145; [1966] 3 WLR 672