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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Mehdi Moaref and Armaghan Mozhdeh V HMRC [2020]
I represented the taxpayers in this appeal where the tax tribunal decided that the refund of the 3% higher rates on the sale of a main...
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Oisin Fanning and the Commissioners for HMRC {2020}
This decision of the FTT concerns the effect in SDLT of a transfer of rights by the grant of an option to an unconnected party and...
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Keith Fiander and Samantha Brower V HMRC [2020]
In this appeal I represented the taxpayers in a claim for Multiple Dwellings Relief in the context of a main house plus granny annex which were...
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Troy Homes v HMRC [2020]
In this case, the First-tier tax Tribunal considered whether enquiry notices which HMRC said were properly issued to both appellants were served on the two companies...
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For professional and insurance reasons Patrick is unable to offer any advice until he has been formally instructed.
