Weekly case highlights ― 1 June 2021

Produced by Tolley
Weekly case highlights ― 1 June 2021

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

  • Weekly case highlights ― 1 June 2021
  • Tax investigations
  • Golamreza Qolaminejite (aka Anthony Cooper) v HMRC
  • HMRC v Tower Resources plc
  • Tax administration
  • Heathrow Airport Ltd and others v Her Majesty’s and another

Weekly case highlights ― 1 June 2021

These are our brief notes and thoughts on cases published in the last week or so which caught our eye and are likely to be of particular interest to tax practitioners. Full case reports and commentary on most of these cases will be included within our normal reference sources in the coming weeks.

Tax investigations

Golamreza Qolaminejite (aka Anthony Cooper) v HMRC

In an appeal against assessments raised by HMRC, the taxpayer has the burden of proof of demonstrating that the assessments are wrong ― it is not for HMRC to prove that the assessments are correct. That principle has been establishe

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