Courtaulds Investments Ltd v Fleming
| Jurisdiction | England & Wales |
| Date | 1969 |
| Year | 1969 |
| Court | Chancery Division |
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7 cases
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First Nationwide v HM Revenue and Customs
...by which the assets are distributed which determines whether they are capital or income finds expression, yet again, in Courtaulds Investments Ltd. v Fleming [1969] 1 WLR 1683, (1969) 46 TC 111. Italian law identified the distribution from a share premium reserve as a distribution of capit......
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First Nationwide v HM Revenue and Customs
... ... 414; [2005] 1 AC 684; 76 TC 446 Bates, Re ELR [1928] Ch 682 Courtaulds Investments Ltd v Fleming TAX (1969) 46 TC 111 Dalmia Dairy Industries Ltd v National ... ...
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Courtaulds Investments Ltd v Fleming (HM Inspector of Taxes)
...ask for costs. Buckley J.-That must follow in the normal way. [Solicitors:-J.F. Kelemen; Solicitor of Inland Revenue.] 1 Reported [1969] 1 W.L.R. 1683; 113 S.J. 877; [1969] 3 All E.R. 1 [1951] Ch. 923. 1 [1949] A.C. 361. 2 [1963] 1 W.L.R. 555. 3 [1966] Ch. 37. 1 30 T.C. 431, at pp. 439, 440......
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Grupo Torras S.a. and Another (Plaintiffs) v Sheikh Fahad Mohammed Al-Sabah and Others
...and (3) rights to participate in any distribution to shareholders on an actual or notional reduction in capital." ( Courtaulds Investments Ltd. v. Fleming [1969] 1 W.L.R. 1683, 1693 per Buckley J.) These submissions were made with reference to English law. A correct analysis in respect of s......
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