Consideration of residential vs non-residential property for Stamp Duty Land Tax purposes
The First-tier Tribunal (FTT) upheld an appeal that a property was a mixture of residential...
Double taxation jeopardy: Did you loosen your ties to the UK sufficiently?
The Upper Tribunal (UT) heard an appeal regarding the residence status of a taxpayer and...
Confiscation orders and beneficial ownership – yes, they can be subject to estoppel
The High Court heard a case on beneficial ownership of a property which was subject...
Arrangements to reduce structural complexity are a tax mitigation and can lead to Stamp Duty Land Tax group relief
The First-tier Tribunal (FTT) ruled that arrangements involving the removal of properties from one company...
Beware of disrespecting improvement notices and mitigating factors
The Court of Appeal (CoA) ruled that the Upper Tribunal (UT) had erred in fettering...
Request professional advice before entering into a “tax-saving scheme”
The First-tier Tax Tribunal (FTT) ruled that a company was careless in implementing an employee...
Even if you have no legal right to occupy a property, you still have the right to be forced to leave in accordance with the law
The Court of Appeal (CoA) heard a dispute over possession of a property owned by...
HMRC must give cross-undertaking when appraising damages in winding-up petitions
The Court of Appeal (CoA) confirmed a High Court decision which might result in HMRC...
Are you really a member of the company?
The Court of Appeal (CoA) clarified that even if a stock transfer was forged, the...
Injunctions can be used to restrain property sales
The High Court was faced with a question regarding a potential injunction to restrain sale...
Are you really a member of the company?
The Court of Appeal (CoA) clarified that even if a stock transfer was forged, the...
Mortgage accounts cannot always be remedied in court
The High Court dismissed a claim for a mortgage account as there was no genuine...