Patrick Way and Hui Ling McCarthy appeared for the AppellantTimothy Brennan KC and Nicola Shaw appeared for the Respondent

EUROPEAN LAW – group relief for losses of non-resident subsidiaries – whether there are no possibilities for those losses to be taken into account at the date of...

Nicola Shaw appeared for the Appellants

Nicola Shaw appeared for the Appellants

Patrick Way and Hui Ling McCarthy appeared for the AppellantTimothy Brennan and Nicola Shaw appeared for the Respondent

Michael Conlon KC and Nicola Shaw appeared for the Respondent

Michael Flesch KC and Nicola Shaw appeared for the Appellant

Nicola Shaw appeared for the Appellant

Nicola Shaw appeared for the Appellant

CAPITAL GAINS TAX – Computation of gain – Second hand life assurance policy – Surrender proceeds brought into computation of chargeable event gain for income tax – Whether...