Hearings
England & Wales
18 May 1966 [1966] 1 WLR 1015; [1966] 2 All ER 433, HL(E)
Central and District Properties Ltd v Inland Revenue Comrs
Subject Matter
REVENUE — Stamp duty — Conveyance or transfer on sale — Exemption — Acquisition of shares in the capital of a company — Requirement that not less than 90 per cent of the consideration for the acquisition consists of shares in the capital of the acquiring company — Whether requirement satisfied — Finance Act, 1927, s 55 (1)