HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

6 AND 7 JULY 1976

COURT OF APPEAL–

15, 16 AND 17 NOVEMBER 1977 AND 17 MARCH 1978

HOUSE OF LORDS–

13, 14 AND 15 MARCH AND 17 MAY 1979

Capital gains tax – Disposal – Tax avoidance scheme – Companies – Sale of shares in exchange for other shares followed by onward sale by purchaser – Whether first purchaser acquired ‘control’ of purchased company – Finance Act 1965 (c 25), Sch 7, paras 4 & 6(2), & Sch 18, para 3.

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