JUDGMENT Approved in Liverpool on 22 April 2015 without reference to any papers HHJ HODGE QC: [1] This is my extemporary judgment on the trial of a Part 8 claim issued in the Manchester District Registry of the Chancery Division on 3 February 2015 under claim number B30MA156. The claim concerns the estate of the …
JUDGMENT LORD RIMER: [1] This appeal is by Nicholas Pike. Mr Pike appealed to the First-tier Tribunal (Tax Chamber) (Judge Mosedale and Mr R. Thomas, the FTT) against a closure notice and amendment by the Revenue to his self-assessment tax return for the year ended 5 April 2000. The amendment denied his claim for relief …