In H Yechiel v HMRC, the First-tier Tribunal (FTT) found that the taxpayer did not prove sufficient quality of occupation in order to claim CGT principal private residence relief. In HMRC v X Ltd, Y Ltd and Z Ltd, the FTT held that UK taxpayers and third parties have no right to attend a tax tribunal hearing to consider the issue of third party information notice. In The First De Sales Ltd Partnership and others v HMRC, the Upper Tribunal upheld the FTT’s decision to strike out the taxpayers’ appeal relating to a tax avoidance scheme on the basis it had no reasonable prospect of success. In S A Carter v HMRC, the FTT accepted an informal letter from the taxpayer as an appeal against penalties for inaccuracies in her return, so her appeal against penalties could be heard.
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