• Home
  • Latest
  • Private Client Review for January 2019 from Tax Journal

Private Client Review for January 2019 from Tax Journal

Posted on 04 February 2019. Source: Tax Journal

Private Client Review for January 2019 from Tax Journal

In H Yechiel v HMRC, the First-tier Tribunal (FTT) found that the taxpayer did not prove sufficient quality of occupation in order to claim CGT principal private residence relief. In HMRC v X Ltd, Y Ltd and Z Ltd, the FTT held that UK taxpayers and third parties have no right to attend a tax tribunal hearing to consider the issue of third party information notice. In The First De Sales Ltd Partnership and others v HMRC, the Upper Tribunal upheld the FTT’s decision to strike out the taxpayers’ appeal relating to a tax avoidance scheme on the basis it had no reasonable prospect of success. In S A Carter v HMRC, the FTT accepted an informal letter from the taxpayer as an appeal against penalties for inaccuracies in her return, so her appeal against penalties could be heard.

Read the full article here

How can we help you?

How can we help you?

Subscribe: I'd like to keep in touch

If your enquiry is urgent please call +44 20 3321 7000

I'm a client

Please enter your first name
Please enter your last name
Please enter your enquiry
Please enter a value

I'm looking for advice

Please enter your first name
Please enter your last name
Please enter your enquiry
Please select a department
Please select a contact method

Something else

Please enter your first name
Please enter your last name
Please enter your enquiry
Please select your contact method of choice