Legal News

Personal representation in relief claims (HMRC v Drown and Leadley)

Published on: 18 May 2017
Published by: LexisPSL
  • 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?

Article summary

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. or take a trial to read the full analysis.

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