First-tier Tribunal considers whether costs incurred by a purchaser and reimbursed by a seller on the disposal of a property are deductible under TCGA 1992 s 38. The Upper Tribunal clarifies the availability of reasonable excuse for the delayed filing of self-assessment returns to those suffering from ill health. The FTT examines the responsibility placed on HMRC to issue clear information notices. The High Court rejects a Swiss national’s appeal for a tax refund and upholds the application of the UK/Swiss tax cooperation agreement.
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