{"version":"1.0","provider_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","provider_url":"https:\/\/kohenavocats.com\/ru\/","author_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","author_url":"https:\/\/kohenavocats.com\/ru\/","title":"Tamzin Eyre &amp; Ors v The Commissioners for HMRC","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"ypQ5EIurEP\"><a href=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/tamzin-eyre-ors-v-the-commissioners-for-hmrc\/\">Tamzin Eyre &amp; Ors v The Commissioners for HMRC<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/tamzin-eyre-ors-v-the-commissioners-for-hmrc\/embed\/#?secret=ypQ5EIurEP\" width=\"600\" height=\"338\" title=\"\u00abTamzin Eyre &amp; Ors v The Commissioners for HMRC\u00bb &#8212; Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" data-secret=\"ypQ5EIurEP\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/kohenavocats.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Introduction 1. This decision relates to appeals against one assessment and two closure notices in respect of capital gains tax arising on disposals of shares by the Appellants \u2013 Ms Tamzin Eyre (\u201cTE\u201d), Mrs Zayne MacLeod (\u201cZM\u201d) and Mr Conrad Phoenix (\u201cCP\u201d). The amount under appeal in each case is as follows: Appellant Decision under appeal Date of decision Amount..."}