Upper Tribunal: Tax and Chancery Chamber judgments, 2018

4 judgments, newest first. Open any case for its summary, the legal points it decides and how later courts have treated it.

Date Case Cited by
26 Sep 2018
[2018] UKUT 293 (TCC)
For the purposes of section 167(2) of the Taxation of Chargeable Gains Act 1992, the imported definition of control in section 416 of the Income and…
2
25 Jun 2018
[2018] UKUT 190 (TCC)
For the EIS capital gains tax exemption, relief is attributable to shares only where an EIS income-tax-relief claim has been made and given effect by a…
1
30 Apr 2018
[2018] UKUT 130 (TCC)
Section 144ZA of the Taxation of Chargeable Gains Act 1992 applies where its conditions in subsection (1) are met. Subsections (2) and (3) do not impose…
13 Mar 2018
[2018] UKUT 73 (TCC)
A notice of enquiry under section 9A of the Taxes Management Act 1970 may validly be given to a taxpayer through an agent with actual or apparent authority to…