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Lloyd's Law Reports

COMMISSIONERS OF INLAND REVENUE v. KLEINWORT BENSON, LTD.

[1969] 1 Lloyd's Rep. 152

CHANCERY DIVISION

Before Mr. Justice Cross

Revenue-Income tax-Assessment-Tax advantage -Purchase by bank of debenture stock with arrears of interest accrued - Whether object of transaction to obtain a tax advantage-Finance Act, 1960, Sect. 28 (1) (2) (a), (b), Sect. 43 (4) (g)-Meaning of "fall in the value".

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