Bridget Essam

RPC

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Tribunal finds that deferred shares are ordinary shares for the purposes of entrepreneurs' relief

United Kingdom - April 28 2016 In Alan Castledine v HMRC [2016] UKFTT 145, the First-tier Tribunal (FTT) dismissed Mr Castledine's appeal and found that deferred shares qualified…

Tribunal rules HMRC's enquiry invalid

United Kingdom - April 15 2016 In Revell v HMRC [2016] UKFTT 97, the First-tier Tribunal (FTT) found that a purported enquiry by HMRC into an unsolicited tax return was invalid and…

HMRC escapes strike out notwithstanding its unreasonable behaviour in failing to comply with directions issued by the Tribunal

United Kingdom - February 26 2016 In the recent case of PGPH Limited v HMRC [2016] UKFTT 46 (TC), the First-tier Tribunal (FTT) declined to exercise its powers under Rule 8 of the…

Hely-Hutchinson - taxpayer wins legitimate expectation judicial review

United Kingdom - December 16 2015 In R(oao Hely-Hutchinson) v HMRC [2015] EWHC 3261 (Admin), the High Court has held that a taxpayer who incurred capital losses as a result of the…

Upper Tribunal confirms 'flip-flop II' scheme was effective

United Kingdom - November 3 2015 In Clive Bowring and Juliet Bowring v HMRC, the Upper Tribunal (UT) has allowed the taxpayers' appeal and concluded that a scheme, designed to…