Patrick Way and Hui Ling McCarthy appeared for the AppellantTimothy Brennan and Nicola Shaw appeared for the Respondent

Patrick C Soares and Hui Ling McCarthy appeared for the Appellant

Michael Conlon KC and Nicola Shaw appeared for the Respondent

Michael Flesch KC and Nicola Shaw appeared for the Appellant

John Walters KC and Barrie Akin appeared for the Respondent

David Goy KC appeared for the Appellant

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...

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...