Keyword
7 decisions turning on capital gains tax.
The appellant, Mr A.J. Clarke, appealed against assessments raised by HMRC on 9 January 2009 for the tax year ended 5 April 2006 and on 16 January 2009 for the tax year ended 5 April 2003, following an enquiry in which HMRC…
Paul Rackham Limited ("PRL"), a UK company carrying on agriculture and property business, held shares in Waste Recycling Group plc and, advised by Deloitte & Touche, adopted a "Company Derivative Plan" to mitigate corporation tax…
The appellant, S Patrick Erdal, held 17,131 Ordinary Shares and 53,476 non-voting "A" Ordinary Shares in Tullis Russell & Company Limited, a private paper-manufacturing company incorporated in 1906 whose business dated back to…
Mr Derek William Hankinson was a successful businessman who had risen from electrician to managing director of Bison Limited, a manufacturer of pre-stressed concrete flooring, arranging a management buy-out in 1985 and…
Mr and Mrs Henke jointly bought a freehold plot of land at Houghton, Huntingdon on 25 August 1982 for £20,000, the plot proving on fencing to comprise 2.66 acres and carrying outline planning permission for a single house. Some…
Mr Vincent Snell, who had run the Stockport rubber products manufacturer Sovereign Rubber plc since his father's death in 1972, resolved by 1994 to sell the company, partly in order to acquire an estate in Scotland and run a…
Balloon Promotions Limited (Appellant One) and two partnerships comprising Messrs Vela-Castro, Kidney and Lucibello (Appellant Two) owned restaurants operated under PizzaExpress franchise agreements: Appellant One held…