Ransom v Higgs [1974] 3 All ER 949

5 Pages Posted: 22 Jul 2013

Date Written: July 20, 2013

Abstract

The case of Ransom v Higgs concerns a tax avoidance device, whereby the taxpayer implemented the scheme through medium of companies under his control, which the Crown sought to counter by showing that the taxpayer was trading so that the surplus from certain property transactions was treated as a trading receipt and it went for an appeal.

Keywords: Ransom v Higgs, case study

Suggested Citation

Hamdan, Nur, Ransom v Higgs [1974] 3 All ER 949 (July 20, 2013). Available at SSRN: https://ssrn.com/abstract=2296457 or http://dx.doi.org/10.2139/ssrn.2296457

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