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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:

Cobalt Data Centre 2 Llp & Anor v Revenue and Customs – Court Of Appeal
31 Oct 2022
Northumbria Healthcare NHS Foundation Trust v Revenue and Customs – Upper Tribunal
06 Oct 2022
Mccabe v The Commissioner for His Majesty’s Revenue and Customs – First-tier Tribunal (Tax)
30 Sep 2022
Cozy Pet Ltd v Revenue and Customs – First-tier Tribunal (Tax)
29 Sep 2022