Appeal regarding refusal of application for CGT exemption on gift of site to a child when in excess of allowed size, s603A TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal that included a preliminary issue regarding the validity of a time-limit for a ground of appeal. The substantive issue was whether the Appellant was entitled to deduct, in the calculation of his CGT liability, an amount in respect of the options granted to him on the acquisition of the leases or at such later stage when he was displaced from the leased lands s949I TCA 1997; s552 TCA 1997; s536 TCA 1997
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Appeal regarding refusal to grant entrepreneur relief, s597AA TCA 1997
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Appeal regarding value of trees growing on land in relation to CGT exemption on disposal of woodland s564 TCA 1997
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Appeal regarding CGT liability following disposal of shares, Part 19 TCA 1997
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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
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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
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Appeal involving 13 appellants and tax avoidance transactions , s811 TCA 1997
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Appeal regarding the relevant date for the disposal of an asset s542 TCA 1997
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