This month, we look at two taxpayer victories in CGT cases: concerning principal private residence relief (in Lee) and CGT on the disposal of a property between separating spouses (in Wilmore), the latter indicating that the tribunal may be sympathetic to events preceding the recent rule change in this context. Breenconsiders case management issues in a domicile claim scenario. Two cases, Chisnalland Kay, both involve share valuation disputes with HMRC, where differing conclusions were reached. White Breeze Ltd makes it clear again that ill-health will not be considered a reasonable excuse for the late filing of a (corporation) tax return. Finally, Modha continues the trend of robust denial of SDLT mixed-use claims by the tribunal.
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This month, we look at two taxpayer victories in CGT cases: concerning principal private residence relief (in Lee) and CGT on the disposal of a property between separating spouses (in Wilmore), the latter indicating that the tribunal may be sympathetic to events preceding the recent rule change in this context. Breenconsiders case management issues in a domicile claim scenario. Two cases, Chisnalland Kay, both involve share valuation disputes with HMRC, where differing conclusions were reached. White Breeze Ltd makes it clear again that ill-health will not be considered a reasonable excuse for the late filing of a (corporation) tax return. Finally, Modha continues the trend of robust denial of SDLT mixed-use claims by the tribunal.
If you are not a subscriber, subscribe now to read this content.
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