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Miller's Tales VI

Pete Miller, Powrie Appleby LLP, writes about some more recent tax cases that have taken his interest. The article looks at three cases that introduce some interesting questions of procedure

 
Pete Miller Powrie Appleby LLP writes about some more recent tax cases that have taken his interest. The article looks at three cases that introduce some interesting questions of procedure
David Adams TC00048
 
Mr Adams got himself into bother over the form of his election under TCGA 1992 s 138A. Section 138A provides that where there is an earn-out right in a transaction and the earn-out right consists of a right to receive further shares or securities in the purchaser the right itself will be treated...

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