The conduct of Hamar at tribunal reveals valuable points of practice, as John Barnett explains ‘Arguing human rights in tax cases is notoriously difficult and we still await a significant case that shows where the boundaries of the state’s right to levy taxes lies.’ Like many tax advisers, I have taken cases to tribunal only …
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Wills & Trusts Law Reports | April 2012 #118Zoe Hamar (Z) was notified of an assessment to capital gains tax (CGT) for 2002/03 under s282 of the Taxation of Chargeable Gains Act (TCGA) 1992, in a letter dated 18 August 2009. Prior to that date she had been unaware of the liability that arose from her father, Mr Rogerson (R)’s transfer of three flats to her, one in 2001/02 and two in 2002/03. These transfers gave rise to a CGT liability which was unpaid at his death in June 2003. Following an enquiry by HMRC into R’s tax returns, an amendment was made to his 2002/03 return on 25 July 2007 and, although...
