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Tax Cases

John Walters KC and Barrie Akin appeared for the Respondent

Tags: John Walters | 18 Oct 2007

INCOME TAX – EIS relief – certificate required under section 306(2) TA for claim to be made – certificate for shares issued 31 December 2002 – Did it...

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

Tags: Nicola Shaw, Nicola Shaw KC | 05 Jul 2007

CAPITAL GAINS TAX – time of disposal – sale of land – Appellant contracted to sell land and on same day purchaser gave Appellant option to re-purchase –...

David Goy KC and Michael Sherry for the Appellant

Tags: David Goy KC | 08 Feb 2007

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