Case Law
Young v Pearce 1996 STC 73 considered the meaning of “settlor”.
This appeal considered whether a non-resident company came within the charge to CGT on the grounds that its shares derived their value from land in the State. 75TCAD2021
Young v Pearce 1996 STC 73 considered the meaning of “settlor”.
This appeal considered whether a non-resident company came within the charge to CGT on the grounds that its shares derived their value from land in the State. 75TCAD2021