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) >> BCM Cayman LP and Bluecrest Capital Management Cayman Limited v Revenue and Customs [2022] UKUT 198 (TCC) (22 July 2022)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/198.html
Cite as: [2022] BTC 523, [2022] UKUT 198 (TCC), [2022] STC 1586, [2022] STI 1188

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BCM Cayman LP and Bluecrest Capital Management Cayman Limited v Revenue and Customs [2022] UKUT 198 (TCC) (22 July 2022)

CORPORATION TAX - acquisition by Cayman Islands limited partnership of interest in UK limited partnership - liability of general partner in Cayman partnership to corporation tax on certain profit allocations - whether Cayman partner entitled to tax deduction for interest on borrowings to acquire interest in UK limited partnership - appeal dismissed.

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