Churchill Tax Investigation

Monthly Archives: February 2019

Marble Commercial Contracting Limited TC 0656 [2018] – Default Surcharge

The First Tier Tribunal has dismissed the appeal in relation to the default surcharge where the appellant failed to make a payment under the payment on account regime. The appellant paid their VAT electronically to HMRC on the 7th day … Continue reading

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Yechiel TC 0683 [2018] – Principal Private Residence Relief

The First Tier Tribunal has issued it’s decision on whether a property qualified for the principal residence exemption. The Tribunal judges felt that a short occupation period of three months together with the initial intention for to live permanently in … Continue reading

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