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Posts tagged with "tax-tribunal"

Tax Tribunal Denies HMRC’s Extension of Time to Serve Notice of Appeal

February 26 2014

In the recent case of HMRC v McCarthy & Stone (Developments Limited)  the Upper Tribunal (Tax and Chancery Chambers) (“UT”) refused HMRC’s application for an extension of time to serve it’s Notice of Appeal.  The UT’s decision was heavily influenced by the Rule 3.9   Read More…

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Case Study: Successful Appeal on Disclosure to HMRC (demanded under Schedule 36 Information Notice)

December 10 2013

In the case of Kevin Betts v HMRC  [2013] UKFTT 430, the First-Tier Tribunal (Tax Chambers) (“FTT”) allowed Mr Betts appeal against a schedule 36 information notice issued by HM Revenue and Customs (“HMRC”). The dispute arose when HMRC requested detailed financial information   Read More…

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Tax Tribunal Considers Actor’s Accommodation Expenses

October 29 2013

In the recent case of Healy v HMRC [2013] the First Tier Tax Tribunal (“FTT”) allowed Mr Tim Healy (probably best known for playing Dennis Patterson in the television series Auf Wiedersehen) a deduction from his professional income for renting a flat during a   Read More…

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Tax Tribunal Rules Against HMRC’s Assessment on Consultancy Fee

October 18 2013

In Maureen Hepburn v HM Revenue and Customs (“HMRC”) (2013) the First-Tier Tax Tribunal (“FTT”) ruled in favour of a taxpayer’s appeal in relation to consultancy fee paid to a company which was not incorporated at the time. The taxpayer appealed against HMRC’s tax   Read More…

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