FTT

UT upholds FTT decision that taxpayer remained UK-resident.

FTT critical of taxpayer’s approach in misselling compensation case.

UT overturns FTT finding of deliberate behaviour as error of law.

HICBC assessment was ‘protected’.

FTT varies information notice.

A new Finance Act and several recent tribunal decisions are reviewed by Clare Wilson and Edward Reed (Macfarlanes).

Adam Craggs and Liam McKay (RPC) provide a refresher guide.

Taxpayer’s appeal against FTT IR35 appeal unsuccessful.

Application to strike out MDR claim rejected: HMRC has had a high level of success in appeals involving multiple dwelling and mixed used SDLT reliefs. In Newsand Ltd v HMRC [2024] UKFTT 221 (TC) (13 March 2024), HMRC sought to build on those...