Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

Whether the valuation date was the date the inheritance was availale to be retained by the taxpayer. 49TACD2022

Appeal relates to the denial of business property relief in respect of a portion of deemed cash assets received by the Appellant in the form of a gift. 85TACD2023