B & K Lavery Property Trading Partnership v The Commissioners for HM Revenue and Customs: [2016] UKUT 0525 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Falk on 1 December 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 14 February 2017

• Category: Tax
• Release date: 1 December 2016

Read the full decision in B & K Lavery Property Trading Partnership v The Commissioners for HM Revenue and Customs: [2016] UKUT 0525 (TCC).

INCOME TAX — partnership return — closure notice under s 28B TMA 1970 — strike out application on basis that HMRC had conceded the only conclusion stated in the notice — whether FTT correctly identified the conclusion — appeal against refusal to strike out dismissed

Published 14 February 2017