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Here are the tax cases reviewed in this month's newsletter:
- No Right Of Appeal Against Rejection Of Late Overpayment Relief Repayment Claim
- ‘Voluntary’ Returns Were Not ‘Returns’ That HMRC Could Enquire Into
- Penalty Appeal Allowed As HMRC Failed To Prove Tax Return Notice Sent
- Tax Return Enquiry Closure Notices Could Be Given To Deceased’s Personal
- Discovery Assessments Could Not Be Used To Assess High Income Child Benefit Charge
- Termination Payment: ‘Injury’ Included Injury To Feelings
CAPITAL GAINS TAX
- Reliance On Tax Adviser Was Reasonable Excuse For Late NRCGT Return
- ‘Hope’ Value Must Be Taken Into Account In Valuing Property Interest
- Personal Representative Responsible For Unpaid Inheritance Tax
- Capital Allowances Claims Were Not Out Of Time Following Tax Return Enquiries
- Was Student Accommodation Designed As A Dwelling Or A Number Of Dwellings?
- Did A New Building At A Sixth Form College Qualify For Zero-rating?