Once bitten, twice shy?
Dearle, J.
Once bitten, twice shy? - 1997 - Solicitors` Journal 141(39) 17 October 1997, 972-973(2) .
The author believes lease carve-out schemes can still be effective if structured to avoid the problems highlighted in "Ingram v IRC".
INGRAM AND ANOTHER V INLAND REVENUE COMMISSIONERS
INHERITANCE TAX
LEASES
Once bitten, twice shy? - 1997 - Solicitors` Journal 141(39) 17 October 1997, 972-973(2) .
The author believes lease carve-out schemes can still be effective if structured to avoid the problems highlighted in "Ingram v IRC".
INGRAM AND ANOTHER V INLAND REVENUE COMMISSIONERS
INHERITANCE TAX
LEASES