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Category: Nicola Shaw

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...

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

Recent tax cases:

Revenue and Customs v Hotel La Tour Ltd – Court of Appeal
21 May 2024
Lifestyle Equities CV & Anor v Ahmed & Anor – Supreme Court
15 May 2024
Beech Developments (Manchester) Ltd & Ors v Commissioners for His Majesty’s Revenue and Customs – Court of Appeal
09 May 2024
Osmond & Anor v Revenue and Customs – First-tier Tribunal
08 May 2024