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SC Properties Ltd and Richard Cooke v HMRC [2022] UKFTT 214 (TC)

Our member, Patrick Cannon represented the taxpayers in this appeal which concerned whether a husband and wife property development partnership existed and illustrates the challenges involved in persuading the FTT of the existence of a valid partnership between spouses as distinct from simple joint ownership of a development property.
You can 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)

This was the hearing before the Upper Tribunal of the appellants' claims for overpayment relief from SDLT under paragraph 34 Schedule 10 FA 2003 in circumstances where the appellants had failed to claim Multiple Dwellings Relief ("MDR") in their return or in an amendment to their return, within 12 months...
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