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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) >> Seven Individuals v Revenue and Customs (INCOME ) [2017] UKUT 132 (TCC) (31 March 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/132.html
Cite as: [2017] STC 874, [2017] BTC 513, [2017] UKUT 132 (TCC)
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Seven Individuals v Revenue and Customs (INCOME ) [2017] UKUT 132 (TCC) (31 March 2017)
INCOME TAX -“ Reference -“ whether trades carried on on a commercial basis (ss. 380, 381 and 384 ICTA 1988, and ss. 64, 66, 72 and 74 ITA 2007) -“ No -“ whether partners non-active (ss. 118ZE, 118ZH ICTA 1988 and s. 103B ITA 2007) -“ Yes -“ whether one of main purposes to obtain sideways relief (s. 74ZA ITA 2007) -“ Yes -“ Appeal dismissed
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