(1) Daarasp LLP (2) Betex LLP v The Commissioners for HM Revenue and Customs: [2021] UKUT 0087 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Guy Brannan on 13 April 2021

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Capital allowances 鈥� LLPs 鈥� expenditure of software licences 鈥� ambit of closure notices 鈥� valuation of software licences

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Published 13 April 2021