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) >> Nicholas Walewski v Revenue and Customs [2021] UKUT 133 (TCC) (15 June 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/133.html
Cite as: [2021] BTC 527, [2021] STI 1714, [2021] UKUT 133 (TCC), [2021] STC 1749

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Nicholas Walewski v Revenue and Customs [2021] UKUT 133 (TCC) (15 June 2021)

INCOME TAX - CORPORATION TAX - Mixed Partnership Rules - Sections 805A-E Income Tax (Trading and Other Income) Act 2005 - s805C - increase in the profit share of an individual partner by so much of the amount of the corporate partner's profit share is attributable to the individual's power to the enjoy the corporate's profit share - appeal dismissed

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