Appeal regarding application of CGT relief on share for share exchange and subsequent sale of shares for bona fide commercial reasons s584 TCA 1997; s586 TCA 1997
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Appeal regarding treatment of plant and machinery in calculating CGT s545 TCA 1997, s561 TCA 1997
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Appeal regarding application of minority discount to the disposal of the Appellant’s shareholding s547 TCA 1997; s548 TCA 1997; s549 TCA 1997
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Appeal regarding treatment of losses during the Covid-19 pandemic s31 TCA 1997
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Appeal regarding treatment of loan notes as a debt on security and application of loss relief on their disposal, s541 TCA 1997
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Appeal regarding CAT exemption application in respect of shares, s81 CATCA 2003
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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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