Allotment, capital duty

Case Law – J. Rothschild Holdings plc v. Inland Revenue Commissioners. [1989] BTC 8,014 ; J. Rothschild Holdings plc v. Inland Revenue Commissioners; R. v. Inland Revenue Commissioners, ex parte J. Rothschild Holdings plc (No. 2). [1988] BTC 8,008

Company distributions

– see Distributions

Groups

– see Groups of companies

Increase amounting to reorganisation

Case Law – Dunstan (H.M. Inspector of Taxes) v. Young, Austen & Young Ltd. [1989] BTC 77

Ordinary share capital

Limited liability companies

Legislation/Regulatory – IRInt. 216

Reorganisation

– see also Reorganisations and reductions in share capital; Reorganisation of share capital; Reorganisations or reductions in share capital

Computation of chargeable gains, assets held at 6 April 1965

Legislation/Regulatory – SP 14/79

Unquoted shares acquired pre-6 April 1965

Legislation/Regulatory – ESC D10

Repayment

Commentary – Essential Tax Companion ¶33110

Repayment, retrospective legislation

Case Law – The Commissioner of Income Tax (Mauritius) v. Esperance Co. Ltd. [1984] BTC 24

Stock dividends

– see Stock dividends