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Tax Cases

Capital gains tax. Disposal consideration. Purchaser of company agrees to discharge debt.Spectros disposed of the common stock in its subsidiary SIH. The agreed purchase price was $20,001,000, but...

Tags: David Goldberg KC | 09 Jan 1997

Corporation tax. Accounting periods. ‚Äö√Ñ√∫Within the charge to tax‚Äö√Ñ√π – s.832(1) ICTA 1988.ACT paid on a dividend cannot be carried back and set against an earlier year’s corporation...

Tags: Conrad McDonnell, David Goldberg KC | 09 Jan 1997

Notices requiring a third party to produce documents, issued by the Inland Revenue during tax investigations. s.20(3) TMA 1970.The notices were quashed on the grounds (a) that they...

Tags: Conrad McDonnell, John Walters | 09 Jan 1996

 

Schedule E – s.145 ICTA 1988 – s.168 ICTA 1988.

Shadow director. Offshore company. Whether individual whose wishes directors tend to follow constitutes a shadow director: held: not. Whether...

Tags: Hugh McKay | 07 Jan 1993

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