A provision which deemed income transferred in circumstances of tax avoidance by individuals to non-resident corporations to be income of the transferor individual was found not to have the effect of deeming such income not to be income of the transferee corporations in light inter alia of comparison to other provisions which explicitly stated that amounts that were deemed to be income of one person were deemed not to be income of any other person.
Topics and taglines
Tagline
unlike other provisions, no specific statement that income attributed to transferor was not income to transferee
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340064
Extra import data
{
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"field_legacy_header": "<strong><em>R. v. Dimsey</em></strong>, [2001] BTC 408 (HL)",
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