Hearings
England & Wales
22 Nov 1973 [1975] Ch 173; [1974] 2 WLR 835; [1974] 1 All ER 465, Ch D
24 Jul 1975 [1976] Ch 91; [1976] 2 WLR 1; [1975] 3 All ER 701, CA
Clarke Chapman-John Thompson Ltd v Inland Revenue Comrs
Subject Matter
REVENUE — Stamp duty — Exemption — Amalgamation of companies — Issue of loan capital consequent on amalgamation — Whether “in connection with” scheme for amalgamation — Whether duty payable — Finance Act 1927, s 55 (1) — Finance Act 1967, s 28 (5)
[1975] Ch 173; [1976] Ch 91; [1974] 2 WLR 835; [1976] 2 WLR 1
Appellate History
Clarke Chapman-John Thompson Ltd v Inland Revenue Comrs [1975] Ch 173; [1974] 2 WLR 835; [1974] 1 All ER 465, Ch D
Decision of Pennycuick V-C reversed
Clarke Chapman-John Thompson Ltd v Inland Revenue Comrs [1976] Ch 91; [1976] 2 WLR 1; [1975] 3 All ER 701, CA