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...
Category: Andrew Park KC
Recent tax cases:
Abbey Healthcare (East Kilbride) Ltd & Ors V Revenue and Customs – First-tier Tribunal (Tax)
04 Jul 2025
Marlborough DP Ltd V Commissioners for His Majesty’s Revenue and Customs – Court of Appeal
26 Jun 2025