Latilla v Commissioners of Inland Revenue

JurisdictionEngland & Wales
CourtHouse of Lords
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29 cases
1 books & journal articles
  • General Anti-Avoidance Rule
    • Canada
    • Irwin Books Income Tax Law. Second Edition Part VI
    • 16 June 2012
    ...liable for income tax and surtax as he had the “power to enjoy” these assets within the meaning of the Finance Act ). 9 Latilla v IRC , [1943] AC 377 at 381 (HL) (taxpayer unsuccessfully attempted to reduce British income tax by transferring prof‌it to capital; transaction within s 18 of th......

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