The First De Sales Limited Partnership and Others v The Commissioners for HM Revenue and Customs: [2018] UKUT 0396 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Henry Carr and Judge Sinfield on 27 November 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 27 November 2018

• Category: Tax
• Release date: 27 November 2018

Read the full decision in The First De Sales Limited Partnership and Others v The Commissioners for HM Revenue and Customs: [2018] UKUT 0396 (TCC).

PROCEDURE – application to strike out – whether appeals have a reasonable prospect of success - construction of section 225 ITEPA 2003 - whether FTT wrong to conclude that, on evidence available, appellants had no reasonable prospect of success - appeal dismissed.

Published 27 November 2018