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
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Cases in bold have further reading - click to view related articles.
- Allen v HMRC  UKFTT 342
- Charnley (Executor of Gill) v HMRC  WTLR 93
- Golding v HMRCC  WTLR 1183
- Green v HMRC  UKFTT 334 (TC)
- Hanson v HMRC  UKUT 0224 (TCC)
- HMRC v Atkinson & anor  UKUT B26 (TCC)
- HMRC v Pawson  WTLR 469
- IRC v George  WTLR 75
- McCall & anor v HMRC  WTLR 1823
- Pawson v HMRCC  WTLR 665
- Ross v HMRC  WTLR 1417
- Vigne v HMRC  WTLR 1193;  UKUT 357 (TCC)