NO. 1405–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

13TH, 14TH AND 15TH MAY, 1946

COURT OF APPEAL –

30TH, 31ST OCTOBER, 1ST, 4TH AND 22ND NOVEMBER, 1946

HOUSE OF LORDS–

3RD, 4TH, 5TH, 6TH AND 9TH FEBRUARY AND 14TH JULY, 1948

Income Tax, Schedule D – Profits of trade – Company dealing in gold mining concessions, etc. – Concessions sold for fully paid shares – Shareholding in one company changed into a shareholding in another company by reason of the liquidation of the former company – Whether the sales and the exchange constitute realisations – Valuation.

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