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...

David Goy KC and Nicola Shaw appeared for the Respondent

VAT – AVOIDANCE – Abuse of rights – Appellant associate of exempt trader purchasing assets to lease to separate company to lease on to exempt trader – Associate...

Nicola Shaw appeared for the Appellant

Employment income – deductions in determining taxable income – airline pilots becoming liable to reimburse training costs incurred earlier in their employment on leaving airline – payment made...