In PBC v JMA, the Court of Protection considers whether gifts made under a lasting power of attorney to effect tax mitigation are in the best interests of a protected person. In McHugh v HMRC, the FTT considers the construction of ESC D49 relating to the availability of principal private residence relief where the taxpayers began occupying more than two years after beginning the build of a new house. In B Gilbert v HMRC, the FTT considers whether ignorance of the law can found the defence of reasonable excuse in the context of the late filing of a non-resident capital gains tax return. And T P Bell v HMRC confirms the staged approach when considering applications for permission to appeal out of time.
