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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JONATHAN RALPH V HMRC TC/2022/13513

This decision concerns a claim for multiple dwellings relief. It is concerned (1) with the extent of the facilities required for the preparation of food for...
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L-L-O CONTRACTING LTD AND OTHERS v HMRC TC/2022/01346

This decision concerns taxpayers who failed to make claims for multiple dwellings relief in the 12 months allowed for making such claims and who therefore submitted...
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SANGEETA MODHA V HMRC TC/2021/14252

This was an appeal about mixed residential and non-residential property and whether an 8-acre field that sloped away at the bottom end of a large garden...
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NELLSAR LTD v HMRC [2023] UKFTT 718 (TC)

This was an in-person appeal heard over six days about a corporation tax deduction for goodwill acquired on the purchase of care home businesses, including their...
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For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.