Rothschild (J.) Holdings Plc v Commissioners of Inland Revenue (No. 2)
| Jurisdiction | England & Wales |
| Year | 1987 |
| Date | 1987 |
| Court | Chancery Division |
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Guinness Plc v Commissioners of Inland Revenue
- United Kingdom
- Chancery Division
- 10 December 1993
...Commrs ELRTAX[1986] Ch 585; [1985] BTC 8088 Ramsay (WT) Ltd v IR Commrs ELR[1982] AC 300 Rothschild (J) Holdings plc v IR Commrs TAXTAX(1987) 61 TC 188; [1987] BTC 8014 Capital duty - Exemption - Allotment of shares - Share exchange by which company acquired at least 75 per cent of share ca......