BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £5, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

England and Wales High Court (Chancery Division) Decisions
You are here: BAILII >> Databases >> England and Wales High Court (Chancery Division) Decisions >> Essex & Ors v Inland Revenue & Grugan [1979] EWHC 53_TC_720 (Ch) (11 May 1979)
URL: http://www.bailii.org/ew/cases/EWHC/Ch/1979/53_0720.html
Cite as: [1979] EWHC 53_TC_720 (Ch), [1979] STC 525, 53 TC 720, [1979] TR 135, [1980] STC 378

[New search] [Printable PDF version] [Help]


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


A HTML version of this file is not available click here to view the whole pdf version : [1979] EWHC 53_TC_720 (Ch)

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/ew/cases/EWHC/Ch/1979/53_0720.html