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Privy Council Wellington
29, 30, 31 January; 1 February; 10 April 2001
Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Millett and Dame Sian Elias CJ
29, 30, 31 January; 1 February; 10 April 2001
Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Millett and Dame Sian Elias CJ
Revenue — Income tax — Arrangement having effect or purpose of tax avoidance — Whether assessment of shareholders in trading companies should be quashed — Whether Commissioner had power to alter assessments to avoid objection — Income Tax Act 1976, ss 30 and 99.