WebJan 1, 2024 · An appeal case in the First Tier Tribunal of May this year, G Daniels v HMRC [2024] UKFTT 462 TC06640, made for entertaining reading. Firstly, there were the tabloid headlines, ‘… pole dancer … court rules her kinky nurse outfits and stockings are essential business expenses’ (Daily Mail) ‘… stripper wins … tax relief on her saucy stage gear … WebJul 9, 2010 · A legal update alerting practitioners to the Court of Appeal's decision in HMRC v Smallwood and another [2010] EWCA Civ 778 released on 8 July 2010. Free Practical Law …
Smallwood v Revenue and Customs [2009] EWHC 777 (Ch)
WebJan 27, 2011 · The Supreme Court in London has refused the taxpayers in the Smallwood v HMRC dispute leave to appeal in a case that has implications for corporate taxpayers. … WebMar 5, 2024 · Found in: Tax Tax analysis: The First-tier Tax Tribunal (FTT) has found that the place of effective management of two settlements was the UK and as a result, capital gains tax (CGT) was payable on the gains made on the sale of shares. gabba ward office
HM Revenue and Customs v Smallwood & Anor - Casemine
WebThe Supreme Court has handed down its judgment in R (Haworth) v HMRC [2024] UKSC 25, concerning the circumstances in which HMRC can give Follower Notices (FNs) to … WebNov 1, 2024 · Appeal from – Smallwood v Revenue and Customs ChD 8-Apr-2009 The taxpayer had settled company shares for the benefit of himself and his family. He appealed from an amendment to his tax returns creating a CGT liability of 6 million pounds. Held: The appeal was successful. . . Cited – Edwards (Inspector of Taxes) v Bairstow HL 25-Jul-1955 WebMar 8, 2024 · From the judgment of Hughes LJ in Smallwood, HMRC identified seven ‘Smallwood pointers’ which their internal lawyers advised that, if present, ‘a Tribunal is … gabba upgrade for olympics