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Other cases that caught our eye: 13 March 2020

SDLT time limits

In C Candy [2020] UKFTT 113 (TC) (26 February) the FTT ruled (in favour of the taxpayer) that the 12 month limit for amending an SDLT return is extended where SDLT was paid because a contract was substantially performed but the contract is later rescinded.

Read the decision.

Late appeal filed by email

In J Ashfield [2020] UKFTT 110 (TC) (21 February) the FFT held that for a notice to be validly served by email it needs to be actually received by the intended recipient. This was not the case where an email was received by a server but blocked by a firewall. Notice of appeal had therefore not been validly served.  However the taxpayer was granted permission for late notification of appeal.

Read the decision.

Penalty for failure to take corrective action

J Unsworth [2020] UKFTT 94 (TC) (17 February) is an...

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