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Tax Cases and Appeals Courts Service
2024-02-16
Appeal by way of case stated regarding TAC determination (185TACD2020), concerning two assessments to CGT received by the appellant from a non-resident discretionary trust, s590 TCA 1997; s579A TCA1997
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Tax Cases and Appeals Courts Service
2023-10-16
Appeal by way of case stated from a determination of the Tax Appeal Commissioner (27TACD2021) to the effect that the exercise of a put option by a group of investors was chargeable to tax stamp duty under s31A SDCA 1999
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