Appeal regarding whether an entity falls into the definition of a discretionary trust s2 CATCA 2003, s19 CATCA 2003, s20 CATCA 2003, s49 CATCA 2003
Appeal regarding aggregate of many small cash gifts falling outside the Group A CAT threshold, s2, s4, s5, s69 CATCA 2003
Appeal regarding denial of business property relief in respect of a portion of deemed cash assets received by the appellant in the form of a gift, s93 CATCA 2003
Appeal regarding assessment to CAT for UK resident with joint bank account in Irish State, s2 CATCA 2003, s4 CATCA 2003, s5 CATCA 2003
Appeal regarding inheritance of a dwelling house from a former partner, s10 CATCA 2003, s28 CATCA 2023
Appeal regarding credit for CGT paid against a CAT liability, s104 CATCA 2003
Appeal regarding a charge to CAT arising from the taking of gifts of property. s4 CATCA 2003 s5 CATCA 2003 s53A CATCA 2003
Appeal regarding dwelling house relief s86 CATCA 2003
Appeal regarding the denial of dwelling-house exemption and whether the Appellant was, at the date of the gift of the dwellinghouse, beneficially entitled to any other dwellinghouse or to any interest in any other dwellinghouse. Whether the CAT look-through anti-avoidance provisions pierce the corporate veil to deem the Appellant entitled to a dwellinghouse in circumstances where the Appellant was a shareholder in a close property holding company, holding a large portfolio of property assets, including a residential property purchased at market value from the Appellant, s43 CATCA 2003; s86 CATCA 2003
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Appeal regarding application of favourite nephew relief Sch2 CATCA 2003