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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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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