Ingram and another v Inland Revenue Commissioners

Ingram and another v Inland Revenue Commissioners - 1997 - New Property Cases 1997 NPC 129 .

CA 28 July 1997. You cannot grat a lease to yourself and procedures to avoid the `reserved benefits` provisions and which proceeded on the opposite assumption, fail. NOT TO BE PHOTOCOPIED.


COVENANTS
INGRAM AND ANOTHER V INLAND REVENUE COMMISSIONERS
LADY INGRAM
TAX MANAGEMENT