Matrix-Securities Ltd v Inland Revenue Commissioners (Record no. 47493)

MARC details
000 -LEADER
fixed length control field 01316cab a2200253 4500
001 - CONTROL NUMBER
control field ABS50363
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1994 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u75441
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Matrix-Securities Ltd v Inland Revenue Commissioners
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1994
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement All England Law Reports
Volume/sequential designation (1994) 1 AllER 769-793(25)
520 ## - SUMMARY, ETC.
Summary, etc. HL 17 February 1994. M were sponsors of a scheme to develop an enterprise zone property. Under this scheme, it was proposed that a unit trust would be formed to acquire the freehold, and also purchase some property. When M applied to Inland Revenue, for further details and reassurance on the scheme, they failed to provide a full and accurate disclosure for clearance on the matter. IR Inspectors then withdrew their clearance. The issue was whether or not they were fair in their withdrawal and whether this amounted to abuse of power. Held, IR were fully justified in their course of action, since they had no other choice. Appeal dismissed.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 1990 S 10A
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ENTERPRISE ZONES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MATRIX-SECURITIES LTD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX AVOIDANCE SCHEME
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS50363 75441-1001 06/08/2019 1 06/08/2019 Law report