Marcus And Marcus Limited V HMRC  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”...
Hyman and Goodfellow v HMRC  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...
ANDREW AND TIFFANY DOE V HMRC  UKUT 00002 (TCC)
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....
THE WAKELYN TRUST V HMRC  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...
Victoria Carter & Peter Kennedy v HMRC  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...
Robert David George Rachel Claire George Vs The Commissioners For HMRC TC/2019/09351
This was a decision of Judge Poon on an appeal for a claim for multiple dwellings relief that was heard before the Upper Tribunal’s decision in...
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