Hitch and Stone (HM Inspector of Taxes)
Series: Tax Cases ; [2002] TC 600-666(67)Publication details: 2002Subject(s): Summary: CA 26 January 2001. Capital gains tax. Disposal of interest in land. Avoidance scheme. Sham. Sales of interests in land by complex scheme involving scheme deviser's companies. Documents in obscure and implete termsm some of which were never carried out. Company agreeing to sell interest it had not yet acquired. Whether shams. Whether true arrangment was that scheme deviser and his companies held proceeds of sale on bare trust for taxpayers. [Taken from journal abstract].| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | X118445 (Browse shelf(Opens below)) | 1 | Available | 118445-1001 |
CA 26 January 2001. Capital gains tax. Disposal of interest in land. Avoidance scheme. Sham. Sales of interests in land by complex scheme involving scheme deviser's companies. Documents in obscure and implete termsm some of which were never carried out. Company agreeing to sell interest it had not yet acquired. Whether shams. Whether true arrangment was that scheme deviser and his companies held proceeds of sale on bare trust for taxpayers. [Taken from journal abstract].