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BENTLEY V HMRC [2021]

This decision is a practical example of the FTT judge reconsidering his decision (which had already been published) to reduce the appellant’s follower notice penalties to 24% of the denied tax advantage. The judge reviewed his own decision under rule 41 of the FTT rules and remade it to restore the penalties to 42% of the denied advantage in the light of the Upper Tribunal’s decision in HMRC v Comtek Network Systems (UK) Limited [2021] UKUT 81 and the fact that the appellant only took corrective action after the date on which penalties were assessed.

Read the full decision here.

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BURLEY V HMRC [2025] UKFTT 989 (TC)

This appeal concerned the assignment by the taxpayer of his rights to the income from two film trading partnerships to an LLP of which he and his company were members. The company became entitled to the income which arose from the assignments, after the loan obligations taken out by the taxpayer...

L-L-O CONTRACTING LIMITED AND OTHERS V HMRC [2025] UKUT 00127 (TCC)

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