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...
Read More
ANDREW AND TIFFANY DOE V HMRC [2022] 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....
Read More
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...
Read More
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...
Read More
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...
Read More
Smith Homes 9 Ltd v Revenue and Customs Commissioners [2021]
This was an unsuccessful application by HMRC to strike out the taxpayer’s appeal against a closure notice refusing overpayment relief for multiple dwellings relief on a...
Read More
Get In Touch
For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.
