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...
Read More

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.
Read More

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

Get In Touch

For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.