Hearings
England & Wales
08 Nov 1978 [1979] 1 WLR 160; 52 TC 501, Ch D
Burman v Hedges & Butler Ltd
Subject Matter
REVENUE — Tax avoidance — Disposal of assets — Scheme for sale of shares by way of intermediate disposal to company in same group as selling company — Shares then passing into ownership of purchaser in consequence of company liquidation — Whether scheme within exemption for share restructuring for companies in same group — Income and Corporation Taxes Act 1970, s 273