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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
B&K Lavery Property Trading Partnership v Revenue & Customs [2016] UKUT 525 (TCC) (1 December 2016)
INCOME TAX — partnership return — closure notice under s 28B TMA 1970 — strike out application on basis that HMRC had conceded the only conclusion stated in the notice — whether [2015] UKFTT 470 (TC) correctly identified the conclusion — appeal against refusal to strike out dismissed
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