Owner-Managed Businesses

Tolley tax case tracker

Produced by Tolley
  • 19 May 2022 07:02

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

Tolley tax case tracker

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 6 May 2022. 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
Allam (Assem) v HMRCUT/2020/0067; [2020] UKFTT 216 (TC); [2021] UKUT 291 (TCC)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.
The UT upheld the decisions of the FTT. The closure notices were validated by the retrospective application of FA 2020, s 103 which validates automated notices issued by computers. The UT found that there were no grounds for interfering with the FTT's conclusion on the meaning of 'substantial' non-trading activity for entrepreneurs' relief purposes, the decision on remittance of income and gains or the decision that the taxpayer

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