| 000 | 00971cam a2200193 4500 | ||
|---|---|---|---|
| 001 | X118445 | ||
| 008 | 020618n2002 000 0 eng u | ||
| 035 | _a(Sirsi) u118445 | ||
| 245 | _aHitch and Stone (HM Inspector of Taxes) | ||
| 260 | _c2002 | ||
| 490 |
_aTax Cases _v[2002] TC 600-666(67) |
||
| 520 | _aCA 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]. | ||
| 650 | _aHITCH V STONE (INSPECTOR OF TAXES) | ||
| 650 | _aCAPITAL GAIN TAX | ||
| 650 | _aAVOIDANCE SCHEMES | ||
| 650 | _aSHAM | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 999 |
_c70502 _d70502 |
||