Appeal regarding value of trees growing on land in relation to CGT exemption on disposal of woodland s564 TCA 1997
Appeal regarding CGT liability following disposal of shares, Part 19 TCA 1997
Appeal considering whether certain loan notes disposed of by the appellant constitute a “debt on security” and therefore entitled to claim loss relief on their disposal s541 TCA 199
Appeal regarding treatment of the disposal of a loan portfolio as an ‘interest in land’ and whether the disposal came within the charge to capital gains tax imposed on non-residents, s5 TCA 1997; s29(3) TCA 1997
Appeal involving 13 appellants and tax avoidance transactions , s811 TCA 1997
Appeal regarding the relevant date for the disposal of an asset s542 TCA 1997
Appeal regarding application of retirement relief s598 TCA 1997
Appeal regarding date of disposal for CGT purposes, s542 TCA 1997
Appeal regarding ownership of property disposed of at a loss and the date of disposal for the purposes of determining the entitlement to offset the loss against gains, s546(5) TCA 1997
Appeal regarding entitlement to relief on disposal of farmland under the terms of a Compulsory Purchase Order (CPO), s536(1) TCA 1997