Surtax
Foreign discretionary settlements
Tax avoidance, series of transactions
Case Law –
Bird & Ors v. Inland Revenue Commissioners. Breams Nominees Ltd. & Anor v. Inland Revenue Commissioners. [1987] BTC 134
;
Bird & Ors. v. Inland Revenue Commissioners; Breams Nominees Ltd. & Anor. v. Inland Revenue Commissioners. [1988] BTC 164
;
Bird and Others v. Inland Revenue Commissioners. Breams Nominees Limited and Another v. Inland Revenue Commissioners. Harley (H.M.I.T.) v. Ilmarish Investments Limited. [1985] BTC 259