Transfer of shares Stamp duty, change in value of shares after capital reorganisationCase Law – BTR plc v. Inland Revenue Commissioners. [1986] BTC 8,081 Tax avoidance, series of transactionsCase Law – Bird & Ors v. Inland Revenue Commissioners. Breams Nominees Ltd. & Anor v. Inland Revenue Commissioners. [1987] BTC 134
Stamp duty, change in value of shares after capital reorganisationCase Law – BTR plc v. Inland Revenue Commissioners. [1986] BTC 8,081 Tax avoidance, series of transactionsCase Law – Bird & Ors v. Inland Revenue Commissioners. Breams Nominees Ltd. & Anor v. Inland Revenue Commissioners. [1987] BTC 134