The Law Reports (Queen's Bench Division)
[1974] QB 76
[QUEEN'S BENCH DIVISION]
CLINCH
v.
INLAND REVENUE COMMISSIONERS
[1972 C. No. 2069]
1973 Jan. 29,
30,
31;
Feb. 1; 13
Feb. 1; 13
Ackner J.
Revenue
— Income tax
— Transfer of assets abroad
— Commissioners serving notice on intermediary
— Notice requiring details of certain types of transactions but not specifying particular transactions or naming principal
— Whether terms of notice too wide
— Court's power to set aside notice
—
Income and Corporation Taxes Act 1970 (c. 10), s. 481