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The liquidator had brought a claim against Ethos (in Liquidation). Following a two day hearing in April 2024, this was refused by the High Court: CHRISTOPHER PURKISS...

Christopher Vallis successfully defended appeal against over £100,000 of discovery assessments and penalties where deliberate behaviour was alleged. To read the full judgement click the...

Christopher successfully defended appeal concerning whether s401 ITEPA applied to a payment received by Appellant and the validity of the s8 return given the effects...

Chrisopher successfully defended SDLT appeal; whether property “suitable for use as a dwelling” given its dilapidated state. To read the full judgement click the link...

Christopher’s successful application for strike out on basis of no reasonable prospects of success. Appellant had appealed s28A TMA closure notice on basis that HMRC...

Christopher successfully persuaded Tribunal to strike out appeal on basis that there were no reasonable prospects of Appellants producing evidence to support their case. To...

Christopher successfully defended appeal at FTT concerning benefits in kind, whether a car was “made available,” whether s29 TMA assessment was “stale,” validity of s28A...

Christoper widely quoted a decision concerning s12D TMA, staleness (referred to in Supreme Court case of Tooth), payment on account and substantial late filing penalties....

Appeal concerning statutory interpretation of s169 Taxation of Chargeable Gains Tax Act 1992; entrepreneurs’ relief (appeal eventually reached Court of Appeal).

Christopher whether sch 24 FA 2007 penalty was “deliberate” and, if not, whether it should be suspended. To read the full judgment click the link...