In Andrew Davies and Others v HMRC [2020] UKUT 0067, the Upper Tribunal (“UT”) dismissed the appeal of the taxpayers from the decision of the… Read More »Andrew Davies and Others v HMRC [2020] UKUT 0067
Corrado v HMRC [2019] UK FTT 275 (TC) BackgroundAn Follower Notice (“FN”) was issued on Mr Corrado because he had participated in a tax avoidance… Read More »Follower Notices: Corrado & Haworth
Whether or not there has been a disposal for capital gains tax purposes is obviously important. Where there hasn’t been a disposal (or deemed disposal)… Read More »CGT Disposal: Crowe v Appleby