England and Wales High Court (Chancery Division) Decisions

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URL: http://www.bailii.org/ew/cases/EWHC/Ch/1979/53_0720.html
Cite as: [1979] EWHC 53_TC_720 (Ch), [1980] STC 378, [1979] STC 525, [1979] TR 135, 53 TC 720

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Essex & Ors v Inland Revenue & Grugan [1979] EWHC 53_TC_720 (Ch) (11 May 1979)

Income tax - Avoidance of tax by artificial transactions in land - Information - Notice requiring particulars of action taken in connection with transactions in land involving persons resident abroad - Whether valid - Income and Corporation Taxes Act 1970, ss 488 & 490..
Court of Appeal judgment starts at page 22

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