Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

LAMPORT & HOLT LINE, LTD. v. LANGWELL (H.M. INSPECTOR OF TAXES).

[1958] 2 Lloyd's Rep. 53

COURT OF APPEAL.

Before Lord Justice Jenkins, Lord Justice Sellers and Lord Justice Pearce.

Revenue - Income tax - Sale of shares - Payment - Whether moneys paid by purchasers commission or part of purchase price - Construction of agreement for sale.

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