Iain Wallis
Author
Language
English
Description
Lord Clyde famously said, in the case of Ayrshire Pullman Motor Services v IRC [(1929) 14 TC 754]:"No man in this country is under the smallest obligation, moral or other, so to arrange his legal relations to his business or to his property as to enable the Inland Revenue to put the largest possible shovel into his stores. The Inland Revenue is not slow and quite rightly, to take every advantage which is open to it under the taxing statutes for the...