||All England Reporter
|| All ER (D) 355 (Feb)
||Michael Furness QC (instructed by the Solicitor of Inland Revenue) for the appellants.
||Andrew Thornhill QC (instructed by Ashurst Morris Crisp) for the respondents.
||28 February 2001
Tax - Tax advantage - Transaction in securities - Whether declaration and payment of dividend transaction in securities - .
The term 'transactions in securities' in of the Income and Corporation Taxes Act 1988 did not embrace without more the declaration and payment of a dividend.
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