Charnley v HMRC [2020] WTLR 93

Wills & Trusts Law Reports | Spring 2020 #178

Mr Gill’s estate included the house in which he lived, a brick barn and outbuildings and 21 acres of permanent pasture. During the relevant period Mr Gill did not own any livestock. He allowed farmers to graze their livestock on his agricultural land under annual grazing licences. It was not disputed that the house was of a character appropriate to the farm.

HMRC refused agricultural property relief (‘APR’) in respect of the value of the house, barn and outbuildings on the basis that neither the house nor outbuildings were occupied for the purposes of agriculture, and refused the ...

Skinner v HMRC [2019] UKFTT 0516 (TC)

Wills & Trusts Law Reports | Winter 2019 #177

On 1 December 2015 three settlements (“the Skinner Settlements”) disposed of 55,000 ordinary shares (“the Shares”) in a company (“the Company”) at a gain. Under each Skinner Settlement a member of the Skinner family had been given an interest in possession in the whole of the settled property on 30 July 2015.

Following the disposal of the Shares, the Skinner Settlements and their respective Beneficiaries (“the Beneficiaries”) claimed entrepreneurs ‘ relief (“ER”) under s169J of the Taxation of Chargeable Gains Act 1...

Revell v HMRC [2016] UKFTT 97 (TC)

Wills & Trusts Law Reports | Summer 2017 #168

On 10 December 2014, HMRC purported to close an enquiry into the appellant’s self-assessment for the year 2008/2009 by making amendments to the return so as to increase the tax due for that year to £16,518.60. The appellant appealed this decision principally on the basis that HMRC had failed properly to serve on him a request to file a self-assessment return.

HMRC had carried out a reconciliation of the appellant’s PAYE records showing a significant underpayment. HMRC sent a self-assessment return to what it thought was the appellant’s last known address. He did ...