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Posts tagged with "upper-tier-tax-tribunal"

Closure Notice Blunder Prevents HMRC from Collecting Tax

April 29 2014

In the recent case of Bristol & West PLC v HMRC [2014] the Upper Tier Tax Tribunal (“UTT”) held that a closure notice sent by HMRC to the taxpayer was valid despite HMRC’s claim that the closure notice was sent to the taxpayer by   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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