To highlight recent tax cases and target learning points – both positive and negative – from them.
Participants should be able to apply the learning points to their everyday work.
- Administrative matters
- Discovery – Tooth v HMRC  UKUT 38; Ashraf v HMRC  UKFTT 97
- Liability for IHT
- Harris v HMRC  UKFTT 204
- Winstanley v HMRC  UKFTT 154
- Peter Palliser v HMRC  UKUT 71
- BPR for IHT
- Williams v HMRC  UKFTT 136
- PRs of Graham v HMRC  UK FTT 306
- Glyn v HMRC  UKFTT 219
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