Notices requiring a third party to produce documents, issued by the Inland Revenue during tax investigations. s.20(3) TMA 1970.The notices were quashed on the grounds (a) that they...

Schedule E – s.145 ICTA 1988 – s.168 ICTA 1988.

Shadow director. Offshore company. Whether individual whose wishes directors tend to follow constitutes a shadow director: held: not. Whether...

David Goldberg KC and Nicola Shaw appeared for the 1st AppellantsDavid Milne KC and Nicola Shaw appeared for the 2nd Appellant