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Regina v Dimsey: HL 11 Oct 2001

The defendant provided financial services, including the provision of offshore companies for a co-defendant. They were used to secrete assets abroad. Misleading information was provided to the revenue by the applicant and others. They were charged with conspiracy. Only one charge remained effective, but it was argued that since, under s 739(2) that income was … Continue reading Regina v Dimsey: HL 11 Oct 2001

Inland Revenue Commissioners v Botnar: CA 6 Jul 1999

A taxpayer had transferred shares into an off-shore trust which was prohibited from benefiting himself or his wife. The trust however contained two powers, one to transfer any assets to any other trust, with no specification of possible beneficiaries, and a second power to obtain and act upon any counsel’s opinion upon any matter relating … Continue reading Inland Revenue Commissioners v Botnar: CA 6 Jul 1999