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Tax case clarification.
Following Mike Truman’s article “Skydive, skyfall” (Taxation, 1 October 2015) we were contacted by Mr Ames, who was the appellant in the first of the cases that the article discussed. Mr Ames told us that he wanted to make clear that full details of the disposal, including a copy of the EIS3 form and an explanation of the reasons why he believed the gain was exempt from capital gains tax, were included in a white space disclosure.
We are happy to provide this clarification.
