Canada Safeway Ltd v Inland Revenue Comrs

Subject Matter

REVENUE — Stamp duty — Conveyance or transfer on sale — Associated companies — Beneficial ownership of not less than 90 per cent of issued share capital — Whether 90 per cent of nominal or actual value — Finance Act 1930, s 42 (2) (as amended by Finance Act 1967, s 27)

[1973] Ch 374; [1972] 2 WLR 443