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APR and BPR: Attention to detail
Christopher McNall analyses a recent First-tier Tribunal judgment that demonstrates the importance of thorough evidence in cases where the bases for reliefs are tested ‘The key issue, upon which the tribunal focused, was whether there existed “a functional connectivity” between Mr Gill’s occupation of the house and the agricultural activities that took place on the …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Allen v HMRC [2016] UKFTT 342
- Charnley (Executor of Gill) v HMRC [2020] WTLR 93
- Golding v HMRCC [2011] WTLR 1183
- Green v HMRC [2015] UKFTT 334 (TC)
- Hanson v HMRC [2013] UKUT 0224 (TCC)
- HMRC v Atkinson & anor [2011] UKUT B26 (TCC)
- HMRC v Pawson [2013] WTLR 469
- IRC v George [2004] WTLR 75
- McCall & anor v HMRC [2011] WTLR 1823
- Pawson v HMRCC [2012] WTLR 665
- Ross v HMRC [2018] WTLR 1417
- Vigne v HMRC [2017] WTLR 1193; [2018] UKUT 357 (TCC)