United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> The Vaccine Research Limited Partnership & Anor v Revenue And Customs [2014] UKUT 389 (TCC) (2 September 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/389.html
Cite as: [2014] BTC 525, [2014] UKUT 389 (TCC), [2015] STC 179

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The Vaccine Research Limited Partnership & Anor v Revenue And Customs [2014] UKUT 389 (TCC) (2 September 2014)

Capital allowances – expenditure on research and development – whether partnership trading – quantum of expenditure incurred on research and development – whether trade conducted on a commercial basis – location of partnership’s trade – income tax relief for interest incurred on borrowings to fund partnership capital – deductibility of fee incurred by partnership in consideration for services – whether wholly and ordinarily incurred for the purpose of the partnership’s trade

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