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...

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