For whom the bell tolls

Keith Gordon revisits a case concerning a negligible value claim made on behalf of a deceased taxpayer

In my article ‘Whose claim is it anyway?’ in the January 2015 issue of Tax Adviser, I wrote about the taxpayers’ successful appeal in Drown & Leadley v HMRC. The taxpayers were the executors of the late Mr Leadley who had been killed in a motoring accident in May 2010.