IRC v. Garvin, [1981] 1 WLR 793, [1981] UKHL TC, 55 T.C. 24 (HL)

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Summary Under

In obiter dicta, Lord Russell of Killowen "venture[d] to doubt the ability of the Crown ... having levied a tax on the basis that the transaction...

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Summary Under

presumption against taxation both as capital and income receipt

Regarding there having been a concession by the Inland Revenue that the receipt before the Court should not be taxed twice, Lord Bridge stated (at...

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