Davis v Wiggett [2016] UKUT 358 (TCC)
Wills & Trusts Law Reports | November 2016 #164Mr Davis employed Mr Wiggett in his building business from 2007 to 2011. According to Mr Wiggett, they had a common intention to purchase a flat, do it up and let it out. As he already had a mortgage, 68b Queen’s Road, Cheltenham (the flat) was bought in Mr Davis’ sole name for £137,500 in 2008 and, by virtue of their express agreement, on which he relied to his detriment by contributing to the purchase price and working on the property, Mr Wiggett claimed to be a beneficial co-owner under a common intention constructive trust and entitled to half of the equity. Mr Davis, on ...
Rosenbaum (dec’d) v HMRC [2013] UKFTT 495 (TC)
Wills & Trusts Law Reports | March 2014 #137The appellant filed a paper tax return late and was liable to a penalty but appealed, arguing that it was merely intended to be a copy of a tax return subsequently filed online and in time. The respondent’s proposition was accepted that a subsequent online timely filing of a tax return by 31 January did not relieve a taxpayer, who had filed a valid paper tax return after 31 October, from a penalty. However, although the nature of the paper document which had been filed was in dispute and central to the issues between the parties, the respondent, on whom the burden of proof lay, fai...