The Brain Disorders Research Limited Partnership and Neil Hockin v The Commissioners for HM Revenue and Customs: [2017] UKUT 0176 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Bishopp on 8 May 2017.
Read the full decision in .
INCOME TAX 鈥� tax avoidance scheme 鈥� capital allowances 鈥� CAA s 437 鈥� whether FTT entitled to find sham 鈥� yes 鈥� whether Appellants entitled to relief for sum notionally spent on research when true expenditure much less 鈥� no 鈥� whether partnership trading 鈥� no 鈥� appeal dismissed
Updates to this page
Published 10 May 2017