(1) MULLER UK AND IRELAND GROUP LLP (2) MULLER DAIRY UK LIMITED (3) ROBERT WISEMAN AND SONS LIMITED (4) TM UK PRODUCTION LIMITED v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS [2024] UKUT 00273 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Trower and Judge Swami Raghavan on 06 September 2024
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CORPORATION TAX 바카라 사이트“ acquisition of intangible fixed assets and goodwill by LLP from its members (who were each members of same corporate group) 바카라 사이트“ interaction of 바카라 사이트śrelated party바카라 사이트ť provisions in Part 8 CTA 2009 with Part 17 (s1259) CTA 2009 requirement to calculate corporate partner바카라 사이트™s profits as if trade carried on by notional UK resident company 바카라 사이트“ whether HMRC correct that ownership characteristics of such notional company reflected ownership of LLP which meant 바카라 사이트śrelated party바카라 사이트ť rule breached and debits on amortisation of assets accordingly denied바카라 사이트“ yes 바카라 사이트“ appeals dismissed 바카라 사이트“ appellants바카라 사이트™ argument that changes by FA 2016 were defective and could not be remedied under Inco Europe approach rejected on obiter basis