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Category: Nicola Shaw KC

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...

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

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

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