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Tax Cases
All The Latest Tax Cases From Gray’s Inn Tax Chambers

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 “on the asset” – Yes – Whether reflected...

David Goldberg QC and Eugene Fung appeared for the Appellant

Michael Flesch QC, Clifford Smith SC and Neil Thomson appeared for the Respondent