Griffiths v J P Harrison (Watford) Ltd

Subject Matter

FACT OR LAW — Income tax — Profits of trade — Whether dividend-stripping a trade

[1963] AC 1; [1962] 2 WLR 909

REVENUE — Income tax — Profits of trade — Securities — Loss claim — Sale of shares — No previous history of share-dealing — Purchase of shares — Dividend received — Whether trade of share-dealing — “Trade” — Income Tax Act, 1952, s 341

[1963] AC 1; [1962] 2 WLR 909

REVENUE — Income tax — Profits of trade — Trade — Meaning — Whether share-dealing

[1963] AC 1; [1962] 2 WLR 909

Appellate History