Wardle — Upper Tribunal refuses protective costs order in HMRC tax appeal
Case The Commissioners for His Majesty’s Revenue and Customs v John Douglas Wardle Court Upper Tribunal (Tax and Chancery Chamber)
Uncategorized
Civil Procedure
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Lexgreen Services Ltd — corporate settlor remains secondarily liable for unpaid trust inheritance tax
Case Lexgreen Services Limited v The Commissioners for His Majesty’s Revenue and Customs Court Upper Tribunal (Tax and Chancery Chamber)
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Briceamery Capital v FCA — Upper Tribunal denies firm’s £1.1m costs claim against regulator
Case Briceamery Capital Ltd v The Financial Conduct Authority Court Upper Tribunal (Tax and Chancery Chamber) Judge DEPUTY UPPER TRIBUNAL
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Fenech v FCA — Upper Tribunal upholds lifetime bans but slashes financial penalties for advisors
Case Richard Brian Fenech & Heather Imogen Dunne v The Financial Conduct Authority Court Upper Tribunal (Tax and Chancery Chamber)
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Hamasala v HMRC — Upper Tribunal refused permission to appeal FTT’s refusal of six-year-late appeals
Case Najat Hamasala v The Commissioners for His Majesty’s Revenue and Customs Court Upper Tribunal (Tax and Chancery Chamber) (United
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HMRC v GCH Corporation — Upper Tribunal dismisses HMRC’s appeal, confirms LLP carried on a “business with a view to profit,” shielding capital gains from CGT
Case The Commissioners for His Majesty’s Revenue and Customs v GCH Corporation Limited & Ors Court Upper Tribunal (Tax and