000 00700cab a2200229 4500
001 ABS57852
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u81588
041 _aeng
100 _aDearle, J.
245 _aOnce bitten, twice shy?
260 _c1997
350 _a0
490 _aSolicitors` Journal
_v141(39) 17 October 1997, 972-973(2)
520 _aThe author believes lease carve-out schemes can still be effective if structured to avoid the problems highlighted in "Ingram v IRC".
650 _aINGRAM AND ANOTHER V INLAND REVENUE COMMISSIONERS
650 _aINHERITANCE TAX
650 _aLEASES
690 _aTAXATION
942 _n0
948 _c21/10/1997
999 _c51416
_d51416