28 Jul 1964 [1965] Ch 866; [1964] 3 WLR 1121; [1964] 3 All ER 510, Ch D
08 Feb 1965 [1965] Ch 1032; [1965] 2 WLR 1141; [1967] 2 WLR 1141; [1965] 1 All ER 796, CA
27 Jan 1966 [1966] AC 141; [1966] 2 WLR 486; [1966] 1 All ER 399; 43 TC 396, HL(E)
REVENUE — Tax advantage — Transaction in securities — Redemption of bonus debentures — Capitalisation of accumulated profits — Issue of bonus debentures redeemable after seven years — Redemption — Whether debentures “security” — Whether scheme “obtained an issue or redemption or both” — Finance Act, 1960, ss 28, 43 (4)
[1965] Ch 1032; [1965] Ch 866; [1966] AC 141; [1964] 3 WLR 1121; [1966] 2 WLR 486; [1967] 2 WLR 1141
Inland Revenue Comrs v Parker [1965] Ch 866; [1964] 3 WLR 1121; [1964] 3 All ER 510, Ch D
Decision of Ungoed-Thomas J reversed
Inland Revenue Comrs v Parker [1965] Ch 1032; [1965] 2 WLR 1141; [1967] 2 WLR 1141; [1965] 1 All ER 796, CA
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