CASES

Revocation of pension protection certificate.

SDLT pre-completion transactions and substantial performance: There are several complexities in G Goldsmith Ltd and another v HMRC [2024] UKFTT 927 (TC) (18 October) of interest to SDLT practitioners. It also shows some of the dangers which arise...

Upper Tribunal refuses application for disclosure in judicial review proceedings.

HMRC required to give evidence in judicial review case.

IHT implications under Forfeiture Act: Under the Forfeiture Act 1982, aperson who has unlawfully killed another person cannot benefit from that persons estate. However, where in the opinion of the court the justice of the case requires...

Upper Tribunal applies conforming interpretation of exit tax legislation.

SDLT overpayment claim refused.

SDLT MDR claim denied: Shine Business Ltd v HMRC [2024] UKFTT 894 (TC) (7October) is another in the long line of cases on the now-abolished SDLT multiple dwelling relief. Like all such appeals the decision is highly fact dependent. The FTT,...

Upper Tribunal upholds FTT decision on when interim dividend was ‘paid’.

Company did not commence trading before EIS deadline.