Case Law

A settlor of a trust was taken to have control of the trust property by way of his “association” with the trustees. Gascoines Group Ltd v Inspector of Taxes 2004 STC 844

The rights and powers of certain associates and companies may be attributed to a person. R v IR Commissioners ex parte Newfields Developments Ltd 2000 STC 52

Appeal against a Revenue Income Tax assessment arising from the disposal of shares in a close company to another close company wholly owned by a relative. 48TACD2023

Appeal against a Revenue Income Tax assessment arising from the disposal of shares in a close company to another close company wholly owned by a relative. 48TACD2023

Appeal against Notice of Amended Assessment to CT and Notice of Estimation - Regarding Directors loan 55TACD2023