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Love and tax part 2: Capital gains tax

Why the Anthony Hardy case is important to every practitioner who completes a tax return

A Hardy (TC4444)

Herefordshire Property Company Ltd (TC4286)

A successful leave for judicial review over Mansworth v Jelley

P Drown & R Leadley as executors of J Leadley (deceased) (TC4007)

F Swain, H Swain, Clarisa Ltd (TC3896)

Sabaratnam Deveraj (TC03834)

Is a fraudulent sale of assets, later reinstated, a capital gains tax disposal?

Hamilton & Kinneil (Archerfield) Ltd & others (TC3485)

It would be appropriate for the Revenue to allow the taxpayers’ claims for Jelley losses in certain cases, according to a department body for advising on tax dispute policy.

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