The Commissioners for HM Revenue and Customs v Investec Asset Finance PLC and another: [2018] UKUT 0413 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Hellier on 19 December 2018.

Read the full decision in The Commissioners for HM Revenue and Customs v Investec Asset Finance PLC and another: [2018] UKUT 0413 (TCC).

Corporation tax – purchase by traders of partnership interests and adherence to partnerships followed by realisation and distribution by partnerships of receivables – treatment of partnership profits distributed to traders so as to avoid double taxation.

Updates to this page

Published 18 January 2019