36 Queen Street, London, EC4R 1BN
+44 (0)20 7242 2642
Tax Cases
All The Latest Tax Cases From Gray’s Inn Tax Chambers

Depreciatory transactions. Section 176 TCGA 1992 (formerly s.280 TA 1970).

The machinery of section 176 (reduction of allowable loss on a disposal of shares in a company if the...

Rectification. Loan documentation: interest clause. Composite rate tax.

Both parties to a contract were mistaken as to the tax regime which applied. Section 476(5) ICTA 1988. Crawley Borough Council...

Mr Sheppard is a stockbroker. In the late 1980’s he incurred legal costs of £200,000 odd and had to pay a Stock Exchange fine of £50,000. The costs...

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

The draft notices issued by the Revenue in this case...

Enterprise zones, Industrial Buildings Allowance. Section 21(1) CAA 1990.

Where an enterprise zone building was purchased after first use, and the purchaser claimed industrial buildings allowance for the purchase...