Keyword
6 decisions turning on discovery assessment.
Cogefin (Bermuda) Limited was incorporated in Bermuda in February 1996 as an exempted company wholly owned by the Poole Family Trust, of which Mr Giuseppe Ciardi was the economic settlor and beneficiary. It was funded with some…
The applicant, Mrs Sau Kwan Huan, carried on a takeaway food business. On 2 March 2010 the Commissioners for Her Majesty's Revenue and Customs opened an enquiry into her self-assessment income tax return for the tax year 2008-09…
The appellant, Mr G B Forbes, was in full-time employment with Bovis Lend Lease and, from 2001, also carried on a boat chartering business. He conducted an initial feasibility study, began with a 37ft power boat and replaced it…
The Appellants, Mr Balvinder Malhi and Mrs Jaswinder Kaur, were partners in the Bruntsfield nursing home. Following an HMRC enquiry into the partnership return for the year ending 31 March 2005 and the Appellants' personal…
Mr Derek William Hankinson was a successful businessman who had risen from electrician to managing director of Bison Limited, a manufacturer of pre-stressed concrete flooring, arranging a management buy-out in 1985 and…
Mr and Mrs Henke jointly bought a freehold plot of land at Houghton, Huntingdon on 25 August 1982 for £20,000, the plot proving on fencing to comprise 2.66 acres and carrying outline planning permission for a single house. Some…