Arrangements for the issue of shares

Case Law – Fallon & Anor (Executors of NC Morgan dec'd) v Fellows (HM Inspector of Taxes) [2001] BTC 438

Cancellation of preference shares

Case Law – Unilever (UK) Holdings Ltd v Smith (HM Inspector of Taxes). [2003] BTC 33

Increase in capital by issue of shares

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

Issue of new shares

Case Law – Dunstan (H.M. Inspector of Taxes) v. Young, Austen & Young Ltd. [1987] BTC 530

Meaning

Case Law – Unilever (UK) Holdings Ltd v Smith (HM Inspector of Taxes). [2002] BTC 188

Transfer tax

Case Law – Carreras Group Ltd v Stamp Commissioner. [2004] BTC 8,077