000			00878cab a2200205 4500
001			WB2246-55
008			090401t1986 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u34541
041			_aeng
245			_aConsultant`s tax avoidance scheme fails
260			_c1986
350			_a0
490			_aFinancial Times _v19/11/86 p15
520			_aIn Inland Revenue Commissioners v Brackett ,ChD 1986,it was held that where a a UK resident contracts with a non-resident company to provide consultancy services to its clients in the UK,income received from the company by exploitation of his services and from which he benefits is deemed to be his income for tax purposes,unless he can show that tax avoidance was not a purpose of the transaction.
650			_aCHARTERED SURVEYOR
650			_aINCOME TAX
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c22863 _d22863