- Personal representation in relief claims (HMRC v Drown and Leadley)
- Original news
- What was the background to the case?
- What were the tax issues being considered?
- What did the UT decide?
- What are the practical implications of this decision for individuals and personal representatives?
Private Client analysis: Andy Wood, director of Enterprise Tax Consultants, looks at how the Upper Tribunal (UT) discusses the practical implications of the HR Revenue and Customs Commissioners (HMRC) v Drown and Leadley judgment. The judgment concludes that personal representatives (PRs) will need to be absolutely sure of their position before claiming relief going forward.
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