David Goldberg KC appeared for the Appellant
CAPITAL GAINS TAX – Computation of gains – Expenditure – Shares – Capital contributions to Delaware Company – Whether incurred ‚Äö√Ñ√∫on the asset‚Äö√Ñ√π – Yes – Whether reflected...
David Goldberg KC and Eugene Fung appeared for the AppellantMichael Flesch KC, Clifford Smith SC and Neil Thomson appeared for the Respondent
INCOME TAX – Appellant was a self-employed sales associate with Allied Dunbar and on retirement sold his practice to a subsidiary company of Allied Dunbar – whether renewal...
David Goldberg KC and Aparna Nathan appeared for the Appellant
David Goldberg KC and Aparna Nathan appeared for the Respondents
David Goldberg KC and Barrie Akin appeared for the Appellants
David Goldberg KC and Chua Guan Hock SC appeared for the Respondent
Acorn provided accommodation for students from US universities in Central London. The issue was whether the accommodation was an exempt supply of land (as the taxpayer argued) or...
The group relief rules contain special provisions for computing the amount of relief which can be surrendered by one member of the group to another. This case is...