Foreign discretionary settlements

Case Law – Inland Revenue Commissioners v. Schroder. [1983] BTC 288

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