Tribunals Courts and Enforcement Act 2007 s11

JUDGMENT CANNAN J: Background [1] The appellants (the trustees) are the trustees of a settlement known as the Mrs M Seddon Second Discretionary Settlement which was established on 5 March 1999. The original trust property settled by Mrs Seddon was £1 ordinary shares in Seddon Seedfeeds Limited. At the commencement of the settlement the shares …

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Buzzoni & ors v HMRCC [2012] UKUT 360 (TCC)

Stevens & Bolton and RBC Brewin Dolphin |

Ashfords LLP and No5 Chambers |

Seymour Law LLP |

BeFair Avocats |

Thomson Snell & Passmore and Ten Old Square |

Francis Taylor Building |

Wilson Nesbitt |

DQ Advocates Ltd |

Shoosmiths LLP and New Square Chambers |

JUDGMENT MRS JUSTICE PROUDMAN DBE: The issue [1] This is an appeal from the decision dated 21 April 2011 of the First-Tier Tribunal (Tax Chamber), comprising Mrs Barbara Mosedale and Mr J Stafford. That hearing was an appeal against notices of determination issued to the appellants on 15 October 2009 that a disposal by way …

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Tribunals Courts and Enforcement Act 2007 s11

Seddon & ors v HMRC [2015] UKFTT 140

Buzzoni & ors v HMRCC [2012] UKUT 360 (TCC)