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Bryan v Revenue and Customs (INCOME TAX - enquiries into tax returns) [2026] UKFTT 743 (TC) (19 May 2026)
The tribunal refused Mr Bryan’s application for a direction that HMRC issue closure notices for income tax enquiries into his 2017 and 2018 returns.
Duncan v Revenue & Customs (INCOME TAX - carried forward property business losses) [2021] UKFTT 81 (TC) (25 March 2021)
The tribunal held that carried forward property business losses must be used before personal allowance and that HMRC validly opened a s9A enquiry.
Duncan v Revenue & Customs (INCOME TAX - carried forward property business losses) [2021] UKFTT 81 (TC) (25 March 2021)
The tribunal dismissed an income tax appeal over carried forward property losses, holding they were used before the personal allowance and HMRC’s enquiry was valid.
Habashi v Revenue & Customs [2010] UKFTT 531 (TC) (01 November 2010)
The First-tier Tribunal dismissed Mr Habashi’s appeal against penalties for failing to comply with HMRC’s Section 19A TMA information notices.
Habashi v Revenue & Customs [2010] UKFTT 531 (TC) (01 November 2010)
The First-tier Tribunal dismissed an appeal against penalties for failing to comply with HMRC section 19A TMA notices seeking documents for tax enquiries.
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