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Category: Andrew Park KC

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...

Recent tax cases:

Northumbria Healthcare NHS Foundation Trust v The Commissioners for His Majesty’s Revenue and Customs
27 Jan 2024
Exclusive Promotions Ltd v Commissioners For His Majesty’s Revenue And Customs – Upper Tribunal
09 Nov 2023
Campbell v Commissioners For His Majesty’s Revenue And Customs – Upper Tribunal
05 Nov 2023
Gunfleet Sands Ltd & Ors v Commissioners For His Majesty’s Revenue And Customs – Upper Tribunal
26 Oct 2023