Andrew Goldstone and Katya Vagner review recent tax case law and other developments.
The Office of Tax Simplification has published a report on savings and investment income.
In Harris v HMRC, the First-tier Tribunal held a personal representative liable for the payment of inheritance tax, even though he had distributed the estate to the beneficiary on the understanding that the beneficiary would pay the tax due.
HMRC agreed that offshore trusts holding UK residential property via an offshore close company do not need to register with the trust registration service in the year that an inheritance tax liability arises.
In R (Haworth) v HMRC, the High Court upheld yet another taxpayer’s judicial review application against the issue of follower and accelerated payment notices.
HMRC has revised its non-statutory clearances guidance and made changes to HMRC authorisations 64-8 and SA1.
In Hart v HMRC, the taxpayer’s ignorance of the requirement to submit a non-resident CGT return was not a reasonable excuse but his reliance on his adviser was.
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