Appeal against a capital gains tax (CGT) assessment in respect of a disposal of land arising from a CPO, s535 TCA 1997; s536 1997
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Appeal regarding application of stamp duty on a conveyance to the Appellant in relation to property of hectares of agricultural land during a period of transitional arrangements
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Appeal regarding the identification of the person to be assessed and pursued for the collection of CGT rising on the forced sale by a French Bank with an Irish Branch of Appellant’s shares in a French listed company, s571 TCA 1997
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Appeal regarding territoriality of the charge to CGT with respect to Residents and to Non-Residents; meaning of “land”, s5 TCA 1997
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Appeal regarding time of the disposal of land following County Council's compulsory purchase, s542 TCA 1997
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Appeal regarding a loss made on a loan as a consequence of it having been disposed of at negligible value, s538(2) TCA 1997
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Appeal regarding assessment to CGT concerning transactions arising from the disposal of properties by the Appellant to a company in which the Appellant at that time was the sole shareholder
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Appeal regarding the statutory requirements of s957 TCA 1997 and additional grounds of appeal when the appeal on the substantive appeal is heard
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Appeal regarding liability to CGT on disposal of property
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Appeal regarding amended assessment to Capital Gains Tax after interim settlement and judicial seperation
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