Case Law

Offset against a gain relating to disposal of shares and a premises 22TACD2023

Whether certain loan notes disposed of by the Appellant constitute a “debt on security” within the meaning of Section 541 TCA 1997 and as such, whether the Appellant was entitled to claim loss relief on their disposal. 94TACD2023

Whether a convertible loan agreement (CLA) was a debt on security and whether loss relief was available on the disposal of the CLA. 70TACD2024