Appeal regarding treatment of money received within a family - as a loan, business expenses and consultancy fees s2 CATCA 2003; s4 CATCA 2003; s5 CATCA 2023
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Appeal regarding the denial of dwellinghouse exemption on an inheritance – s86 CATCA 2003
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Appeal regarding whether an entity falls into the definition of a discretionary trust s2 CATCA 2003, s19 CATCA 2003, s20 CATCA 2003, s49 CATCA 2003
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Appeal regarding aggregate of many small cash gifts falling outside the Group A CAT threshold, s2, s4, s5, s69 CATCA 2003
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Appeal regarding denial of business property relief in respect of a portion of deemed cash assets received by the appellant in the form of a gift, s93 CATCA 2003
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Appeal regarding assessment to CAT for UK resident with joint bank account in Irish State, s2 CATCA 2003, s4 CATCA 2003, s5 CATCA 2003
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Appeal regarding inheritance of a dwelling house from a former partner, s10 CATCA 2003, s28 CATCA 2023
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Appeal regarding credit for CGT paid against a CAT liability, s104 CATCA 2003
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Appeal regarding a charge to CAT arising from the taking of gifts of property. s4 CATCA 2003 s5 CATCA 2003 s53A CATCA 2003
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Appeal regarding dwelling house relief s86 CATCA 2003
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