tax tribunal case

tax tribunal case

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can any contributors point me in the direction of where i can access copy of the decision in The Evelyn case, or is anyone aware of its contents. it was only decided on 1st March this year

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By bernard michael bayly
14th Mar 2011 09:42
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By Cirius di Lemma
14th Mar 2011 10:07

These things can be picked up...

...@ BAILII http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC00997.html

and in the Tribunals Service decisions database http://www.financeandtaxtribunals.gov.uk/Aspx/view.aspx?id=5366

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By frankie3
14th Mar 2011 10:38

thanks for your replies......

I wonder if Rebecca Benneyworth or Ros Martin or others have any thoughts on the implications of this ruling and are there any planning solutions to this.

Thanks

 

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By frankie3
14th Mar 2011 11:39

conacre case - very interesting

if the taxpayer had entered all relevant information in the white space, and revenue did not enquire before the following 31 january, would this have prevented them from making a discovery assessment

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Nichola Ross Martin
By Nichola Ross Martin
14th Mar 2011 20:08

Not sure if you mean me or Ros?

as people seem to get us confused because of my surname.

I was reading the case today in any case. On the face of it, the result seems quite straightforward, lack of the right advice resulted in a discovery assessment. The land was not occupied for the purposes of any trade - the rules on grazing can be confusing.

However, there is a big fuss because of "conacre". This is not something we have on mainland UK, it is specific to Northern Ireland, and there was a big issue over an IHT case involving conacre last year.

Bascially, the local practice may have been to treat these types of grazing agreements as trading activities. The problem is that the Tribunal does not seem to have been convinced about the prevailing practice argument and so that is that.

Unless you can prove prevailing practice applies or alterneratively alert HMRC to the fact that there something on a return that is probably incorrect there is little you can do little to avoid a discovery assessment.

Nichola Ross Martin: website www.rossmartin.co.uk

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