Churchill Tax Investigation

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 →

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 →