NEWSAND LIMITED V HMRC TC/2023/09861
This was an unsuccessful application by HMRC to strike-out the appellant company’s appeal to the FTT over whether its purchase of a commercial building in Peterborough for...
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BONSU V HMRC TC/2022/11430
This was a mixed residential and non-residential use SDLT appeal involving the acquisition of a flat with the right to use a communal garden in which Patrick Cannon represented the appellant taxpayer.
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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...
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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...
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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...
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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...
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For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.