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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Invercylde Property Renovation LLP & Anor (INCOME TAX - limited liability partnerships) [2020] UKUT 161 (TCC) (27 May 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/161.html
Cite as: [2020] STC 1348, [2020] STI 343, [2020] UKUT 161 (TCC), [2020] BTC 550

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Revenue and Customs v Invercylde Property Renovation LLP and Clackmannanshire Regeneration LLP: [2020] UKUT 161 (TCC) (27 May 2020)


INCOME TAX - limited liability partnerships - Income Tax (Trading and Other Income) Act 2005, section 863 - whether HMRC had power to open enquiry under Taxes Management Act 1970, section 12AC - whether any enquiry should have been made under Finance Act 1998, Schedule 18, paragraph 24 - whether closure notices issued under Taxes Management Act 1970, section 28B were valid - yes - appeal allowed.

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/161.html