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 .
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.