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
Nicola Shaw appeared for the Appellant
Employment income – deductions in determining taxable income – airline pilots becoming liable to reimburse training costs incurred earlier in their employment on leaving airline – payment made...
John Walters KC appeared for the AppellantNicola Shaw appeared for the Respondent
John Walters KC appeared for the AppellantSee also article by John Walters KC and Peter Landon regarding this case in the articles section of this website
INCOME TAX – preliminary issues – domicile, residence and ordinary residence in tax years 1992/93 to 2003/2004 – Appellant purchased house in the Seychelles in 1975 and obtained...
Corporation Tax — Two first issues — (1) Was NDSP resident in UK? Held resident outside. (2) Was assessment under section 178 TCGA out of time because section...
Patrick Way and Nicola Shaw appeared for the Respondent
