Hogarth v HMRC [2018] UKFTT 0595 (TC)

WTLR Issue: Spring 2019 #174

The appellants were trustees of a life interest trust, the income of which was mandated to the life tenant and passed directly to him. HMRC served a notice under s8A of the Taxes Management Act 1970 to file an income tax return on the trustees...

Carrasco & anr v HMRC [2016] UKFTT 0731 (TC)

WTLR Issue: January/February 2017 #166

Mrs Carrasco inherited a London property known as 33 Smith Terrace, Chelsea in June 1988 (‘the property’). She subsequently vested the property in herself and her husband Javier Carrasco by way of a Deed of Gift.

The property was let to tenants from June 1998 to late June 2010...