Re Po; Jo v Go & ors [2013] EWHC 3932 (COP)
March 2014 #137PO was 88 years of age and lacked capacity to decide where she should live. She had four children, the applicant (JO), and the first, second and third respondents (GO, RO and MP). GO and RO were PO’s attorneys for property and affairs but no power of attorney or deputyship order was extant for welfare decisions.
Until the events giving rise to this application PO was habitually resident in England and Wales, living in her own property in Worcestershire with family and local authority assistance. However, in April 2012, GO moved PO to Scotland, initially to live with him but...
Rosenbaum (dec’d) v HMRC [2013] UKFTT 495 (TC)
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...
Taylor (dec’d) v HMRC [2013] UKFTT 483 (TC)
March 2014 #137Mr J G Taylor was appointed as the executor of his father’s estate. HMRC wrote to Mr Taylor and asked him whether he wished to complete a full return or complete a form R27 to deal with his father’s final tax affairs. Mr Taylor chose to complete a form R27 and returned this. Correspondence between the parties ensued and three calculations were issued. Each was headed as a ‘calculation’. Mr Taylor was unhappy with the final calculation and appealed to the tribunal.
HMRC submitted that there was no appealable decision as the figures were calculations not for...