CJ & Associates Unclaimed

“Every man is entitled if he can to order his affairs so that the tax attaching under the appropriate Act is less than it otherwise would be…” by Lord Tomlin in Duke of Westminister v. CIR (1935) 19 TC 490 paraphrasing Lord Clyde’s dictum in Ayrshire Pullman Motor Services v. Commissioner of Inland Revenue(1929) 14 TC 754.