Hearings
England & Wales
13 Feb 1973 [1974] QB 76; [1973] 2 WLR 862; [1973] 1 All ER 977; 49 TC 52, QBD
Clinch v Inland Revenue Comrs
Subject Matter
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, s 481