||All England Reporter
|| All ER (D) 140 (Jan)
|| EWCA Civ 45
||Court of Appeal, Civil Division
Sharp, Henderson and Newey LJJ
||The taxpayer appeared in person.
||Michael Jones (instructed by the General Counsel and Solicitor to HM Revenue and Customs) for HMRC.
||25 January 2018
Profits tax - Relief - Deduction
Profits tax Relief. The deduction sought by the taxpayer was not deductible in computing the profits of the limited liability partnership's trade and accordingly, the Court of Appeal, Civil Division, dismissed the taxpayer's appeal.
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