British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
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] BTC 550, [2020] STC 1348, [2020] UKUT 161 (TCC), [2020] STI 343
[New search] [Contents list] [Printable PDF version] [Help]
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.
A HTML version of this file is not available click here or view below the pdf version : [2020] UKUT 161 (TCC)