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Tax Cases
All The Latest Tax Cases From Gray’s Inn Tax Chambers

Capital gains tax. Disposal consideration. Purchaser of company agrees to discharge debt.

Spectros disposed of the common stock in its subsidiary SIH. The agreed purchase price was $20,001,000, but...

Corporation tax. Accounting periods. “Within the charge to tax” – s.832(1) ICTA 1988.

ACT paid on a dividend cannot be carried back and set against an earlier year’s corporation...

Notices requiring a third party to produce documents, issued by the Inland Revenue during tax investigations. s.20(3) TMA 1970.

The notices were quashed on the grounds (a) that they...

 

Schedule E – s.145 ICTA 1988 – s.168 ICTA 1988.

Shadow director. Offshore company. Whether individual whose wishes directors tend to follow constitutes a shadow director: held: not. Whether...