MARIE GUERLAIN-DESAI V HMRC TC/2022/13097
This was an application by HMRC for an extension of time in which to file their Statement of Case 64 days late. The FTT recited the...
Read More
39 FITZJOHNS AVENUE LIMITED V HMRC TC/2022/13095
This was a mixed-use SDLT appeal involving the presence of a large railway tunnel ventilation shaft surrounded by steel fencing in the garden of a substantial...
Read More
BROSCH & BROSCH V HMRC TC/2020/01784
This was a decision on a “knock-out” point about whether discovery assessments were invalidated by the level of assumed disclosure given to HMRC by the appellants...
Read More
SMITH AND CORBETT V HMRC TC/2021/00047
This was a successful appeal by the taxpayers involving the transfer of goodwill by two IFAs to an LLP. HMRC had assessed the taxpayers to income...
Read More
JONATHAN RALPH V HMRC TC/2022/13513
This decision concerns a claim for multiple dwellings relief. It is concerned (1) with the extent of the facilities required for the preparation of food for...
Read More
L-L-O CONTRACTING LTD AND OTHERS v HMRC TC/2022/01346
This decision concerns taxpayers who failed to make claims for multiple dwellings relief in the 12 months allowed for making such claims and who therefore submitted...
Read More
Get In Touch
For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.
