Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, r39

Francis Taylor Building |

Wilson Nesbitt |

DQ Advocates Ltd |

Shoosmiths LLP and New Square Chambers |

JUDGMENT JUDGE KENNETH MURE QC: Preliminary [1] This appeal relates to the inheritance tax notice of determination dated 22 May 2013 (D98-105) in respect of the estate of the late Dr Olive Scott (Olive) who died on 4 March 2007. The appellant, Malcolm Scott (Malcolm), is her surviving son and co-executor. The other executor is …

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H A Patel and K Patel (a partnership) v HMRC [2014] UKFTT 167 (TC)

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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 JUDGE GREG SINFIELD: Introduction: [1] This decision is further to and should be read with my decision dated 27 September 2013 with directions in relation to this appeal. As explained more fully in the earlier decision, this is an appeal against an information notice dated 14 September 2012 issued to the appellants by the …

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Mclaughlin v HMRCC [2012] UKFTT 174 (TC)

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 A SHIPWRIGHT, TRIBUNAL JUDGE: Introduction [1] This is an appeal by James Albert McLaughlin (the taxpayer) against the conclusion of the respondents (HMRC) stated in a closure notice dated 28 October 2008, closing an enquiry into the taxpayer’s return for the tax year 2002-03. [2] HMRC concluded that, in the circumstances described below, …

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Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, r39

Scott v HMRC [2015] UKFTT 0266 (TC)

H A Patel and K Patel (a partnership) v HMRC [2014] UKFTT 167 (TC)

Mclaughlin v HMRCC [2012] UKFTT 174 (TC)