Tolley tax case tracker

Produced by Tolley
Tolley tax case tracker

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Tolley tax case tracker
  • Current tax cases
  • Cases potentially subject to an appeal
  • Finalised tax cases

This tax tracker tool displays the current status and most recent developments of direct tax cases being heard by the Upper Tribunal (UT), the Court of Appeal, the Court of Session, the Supreme Court and the EU Court of Justice as at 12 January 2021. It is updated on a rolling monthly basis.

The tracker is split into three parts:

  1. Current tax cases

  2. Cases potentially subject to an appeal, and

  3. Finalised tax cases

Recent updates are shown below in bold.

Current tax cases

Names of partiesCourt and citationSubjectCurrent status
Albert House Property Finance PCC Ltd (in liquidation) and Vale Property Finance PCC Ltd (in liquidation) v HMRC[2020] UKUT 373 (TCC); [2020] UKFTT 274 (TC); [2019] UKFTT 732 (TC)Admin: Indirect notification of HMRC’s objection to withdrawal of appealsTaxpayers appealed to the UT.
The UT upheld both of the FTT’s earlier decisions: (1) HMRC is entitled to give notice of its objection to the withdrawal of an SDLT appeal through a third party, and in this case, the notice was given in the applicable time limits, and (2) FTT did not err in refusing to strike out the appeals.
Therefore, the substantive appeal still needs to be decided by the FTT
Allam (Assem) v HMRCUT/2020/0062 and UT/2020/0067; [2020] UKFTT 216 (TC)Income tax: The remittance basisFollowing a review of its decision issued in January 2020, the FTT reissued the decision with an amended conclusion in respect of the taxpayer’s appeal concerning the application of the remittance basis. Previously, the appeal was allowed in part; it has now been dismissed in its entirety.
The taxpayer and HMRC have appealed to the UT. Hearing date: 22, 23 or 24 March 2021 and 11,12,13 October 2021
Atherton (Richard) v HMRC[2019] UKUT 41 (TCC); [2017] UKFTT 831 (TC)Income tax: Discovery assessment validityThe UT dismissed the taxpayer’s appeal, agreeing with the FTT that the discovery was not ‘stale’, and the taxpayer’s behaviour (acting through his advisers) was careless. The

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