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Judicial Committee of the Privy Council tax cases
Seeded tax cases from the Judicial Committee of the Privy Council in United Kingdom.
Country
United Kingdom
Court
Judicial Committee of the Privy Council
Cases
1
2004
Carreras Group Ltd v Stamp Commissioner
[2004] UKPC 16
A composite, pre-ordained series of transactions designed to fall outside a stamp duty charge could be viewed as a single transfer of shares attracting duty, applying the Ramsay principle of purposive statutory construction.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.