Source: All England Reporter
Publisher Citation: [2018] All ER (D) 140 (Jan)
Neutral Citation: [2018] EWCA Civ 45
Court: Court of Appeal, Civil Division
Judge:

Sharp, Henderson and Newey LJJ

Representation The taxpayer appeared in person.
  Michael Jones (instructed by the General Counsel and Solicitor to HM Revenue and Customs) for HMRC.
Judgment Dates: 25 January 2018

Catchwords

Profits tax - Relief - Deduction

The Case

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.

Practice Areas

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