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...
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 –...
Michael Thomas appeared for the Appellant
David Goy KC and Nicola Shaw appeared for the Respondent
David Goy KC and Michael Sherry for the Appellant
VAT – AVOIDANCE – Abuse of rights – Appellant associate of exempt trader purchasing assets to lease to separate company to lease on to exempt trader – Associate...
CAPITAL GAINS TAX РComputation of gains РExpenditure РShares РCapital contributions to Delaware Company РWhether incurred ‚Äúon the asset‚Äù РYes РWhether reflected...
David Goldberg KC and Eugene Fung appeared for the AppellantMichael Flesch KC, Clifford Smith SC and Neil Thomson appeared for the Respondent
