Appeal regarding disposal of shares between connected parties s10 TCA, s549 TCA 1997
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Appeal regarding the refusal of a claim for negligible loss relief – s538(2) TCA 1997
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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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