Hyman, Pensfold and Goodfellow v HMRC [2021]
In this appeal, I represented the taxpayers in their appeal to the Upper Tribunal from the decisions of the First-tier Tribunal that their property purchases should have been classified as of mixed residential and non-residential land.
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Paul and Jane Wilkinson v HMRC [2021]
In this appeal, I represented the taxpayers in their appeal against HMRC’s refusal to allow a claim for multiple-dwellings relief from SDLT. The decision contains detailed...
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Andrew and Tiffany Doe v HMRC [2021] TC/2019/06712
This appeal, in which I represented the taxpayers, concerned the date from which the nine-month enquiry period starts to run when an amended return is filed...
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Leisure Parks Real Estate Limited v HMRC [2021]
This appeal concerned penalties levied by HMRC on a company for the late filing of its corporation tax return. Patrick Cannon appeared for the company against...
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MICHAEL BENTLEY V HMRC [2021]
This appeal involved Follower Notices and penalties for failing to take corrective action following the receipt by the taxpayer of follower notices from HMRC. After a fairly...
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Waterside Escapes Ltd V HMRC [2020]
This appeal, in which I appeared for the taxpayer company, contains a detailed analysis of the scope of the 15% SDLT charge under Schedule 4A FA...
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For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.
