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 – Computation of gains – Expenditure – Shares – Capital contributions to Delaware Company – Whether incurred ‚Äö√Ñ√∫on the asset‚Äö√Ñ√π – Yes – Whether reflected...
David Goldberg KC and Eugene Fung appeared for the AppellantMichael Flesch KC, Clifford Smith SC and Neil Thomson appeared for the Respondent