richard thomas
Member Since: 2nd Sep 2009
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28th Mar 2024
I once used the the words in the question here as the first paragraph of a decision I gave in the FTT (Pandey v HMRC [2017] UKFTT 216.) In...
11th Mar 2024
Finola Owens v HMRC https://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j12997/TC%2009098.pdf is a rather odd decision from the...
11th Mar 2024
On front page of HMRC website today, under "Policy Papers and Consultations" there is a link to an impact statment on "Basis Reform Period...
1st Mar 2024
Yet again HMRC do not understand the difference between "evidence" and "the precise documents I've asked for, whether they exist or not,...
31st Jan 2024
In another LLP profit share manipulation scheme a la Bluecrest HMRC won, as in Bluecrest UT, on the "miscellaneous income" (or Case VI as I...
24th Oct 2023
See https://www.bailii.org/ie/cases/IESC/2023/2023IESC24.html for the Irish Supreme Court's take on the issue.
22nd Sep 2023
The latest Agent Update has come to my attention. The farce about the ADL has been well covered on AWeb, but I though I might draw readers...
28th Apr 2023
Toby Hextall v HMRC https://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j12724/TC... is a decision on discovery assessments...
14th Apr 2023
In the decision in the case Buckingham v HMRC [2023] UKFTT 358 (TC), the FTT (Judge Anne Redston and Mrs Sonia Gable) decided that a...
3rd Apr 2023
The Upper Tribunal in Danapal v Revenue and Customs [2023] UKUT 86 (TCC) has found very important errors of law in the FTT decsion that...