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Tax Case News

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
HMRC v Rogers (Ch D — 12 November)
An individual (R) was given a 9% shareholding in the holding company of the group for which he worked. The shares had a market value of about £7 000 000. HMRC issued an assessment on the basis that the shares were chargeable to income tax at their market value. R appealed contending that the circumstances were similar to those in Bridges v Bearsley 37 TC 289 and that the assessment should be discharged. He also applied for payment of the tax charged to be postponed under TMA 1970...

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