Sheppard and Another v Inland Revenue Commissioners, Inland Revenue Commissioners v Sheppard: ChD 23 Feb 1993
A Charity Tax avoidance plan was lawful. A company made payments to a charity which then employed them as charity trustees. Since the result was clearly to benefit the charity, and its purposes. The obtaining of a relief from tax, and the making use of an exemption are different for this purpose. The claiming of … Continue reading Sheppard and Another v Inland Revenue Commissioners, Inland Revenue Commissioners v Sheppard: ChD 23 Feb 1993