SC Properties Ltd and Richard Cooke v HMRC [2022] UKFTT 214 (TC)

Patrick Cannon represented the taxpayers in this appeal which concerned whether a husband and wife property development partnership existed and illustrates the challenges involved in persuading...
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Marcus And Marcus Limited V HMRC [2022] UKFTT 145 (TC)

This is now the leading case on the approach of the tax tribunal to apportioning the purchase price to different buildings on a “just and reasonable”...
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Hyman and Goodfellow v HMRC [2022] EWCA Civ 185

This is the judgment of the Court of Appeal in which Patrick Cannon represented the appellants who sought to establish a workmanlike and coherent meaning of...
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This was the appeal to the Upper Tribunal in a case involving a claim for multiple dwellings relief in respect of a main house and annexe....
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THE WAKELYN TRUST V HMRC [2022] TC/2019/01108/V

This was an appeal to the FTT over whether the release of a tenant’s reinstatement obligation contained in a lease formed deductible expenditure of the lessor...
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Victoria Carter & Peter Kennedy v HMRC [2021] UKUT 300 (TCC)

This was an appeal to the Upper Tribunal in which Patrick Cannon appeared for the taxpayers. The appeal concerned whether a hypothetical officer of HMRC could...
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For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.