Other cases that caught our eye 17 November 2023

New evidence after appeal: In Octagon Green Solutions v HMRC [2023] UKUT 268 (TCC) (6 November 2023) the company made a very late appeal against a landfill tax assessment but argued that it had a reasonable excuse as HMRC had agreed not to take any action against the assessment while certain criminal matters were being investigated. The UT did not accept that the company had made out its case and therefore did not admit the appeal. However following the decision further emails came to light which made it clear that in communications with the company’s adviser HMRC had indeed indicated that it would take no action. The UT decided to admit this new evidence and as a consequence allowed the company to make a late appeal. The case will now presumably proceed to a substantive hearing. Read the decision.

Multiple dwellings relief: J Ralph v HMRC...