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FTT


C Hoyle and others v HMRC premium
Sale of LLP capital accounts not subject to income tax.
11 December 2024
Other cases that caught our eye: 13 December 2024 premium
Compensation exemption did not apply: The one thing about tax that ‘everybody knows’ is that a tax-free payment of up to £30,000 can be paid as compensation for loss of office. As Simrajsar Ltd and another v HMRC [2024] UKFTT 1072...
11 December 2024
Corporate view: goodbye to 2024 – the year of two halves starpremium
Card image Eloise Walker
It looks like any tax motivation is becoming fair game, writes Eloise Walker (Pinsent Masons).
11 December 2024
Stage One Creative Services Ltd v HMRC premium
R&D claim succeeds before FTT.
4 December 2024
K McCabe v HMRC premium
UT upholds FTT decision that taxpayer remained UK-resident.
18 September 2024
Equity Advisory Ltd and another v HMRC premium
Third party anonymity application refused.
11 September 2024
S Hackett and another v HMRC premium
FTT critical of taxpayer’s approach in misselling compensation case.
4 September 2024
A Outram and another v HMRC premium
UT overturns FTT finding of deliberate behaviour as error of law.
24 July 2024
J Woods v HMRC premium
HICBC assessment was ‘protected’.
17 July 2024
S Sangha v HMRC premium
FTT varies information notice.
10 July 2024
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