CASES

Recovery hampered by restructuring

Occupation condition and prohibition on separate use

SAO's duties under FA 2009 Sch 46

Debarring of HMRC

Change of policy by HMRC

Conversion of partly non-residential building 

Was a prefabricated building immovable property?

Jurisdiction of the FTT in relation to APNs

Domicile of choice

Our pick of this week's cases In F Henderson and others v HMRC [2017] UKFTT 556 (18 July 2017), the FTT found that the grandfather of the taxpayers had not acquired a domicile of choice in Brazil (thus relinquishing his UK domicile) so that they were...