David Goy QC and Nicola Shaw appeared for the Respondent
David Goy QC 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 “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