APR and BPR: Attention to detail

Christopher McNall analyses a recent First-tier Tribunal judgment that demonstrates the importance of thorough evidence in cases where the bases for reliefs are tested

Cases Referenced

  • Allen v HMRC [2016] UKFTT 342
  • Charnley (Executor of Gill) v HMRC [2020] WTLR 93
  • Golding v HMRCC [2011] WTLR 1183
  • Green v HMRC [2015] UKFTT 334 (TC)
  • Hanson v HMRC [2013] UKUT 0224 (TCC)
  • HMRC v Atkinson & anor [2011] UKUT B26 (TCC)
  • HMRC v Pawson [2013] WTLR 469
  • IRC v George [2004] WTLR 75
  • McCall & anor v HMRC [2011] WTLR 1823
  • Pawson v HMRCC [2012] WTLR 665
  • Ross v HMRC [2018] WTLR 1417
  • Vigne v HMRC [2017] WTLR 1193; [2018] UKUT 357 (TCC)