(1) Daarasp LLP (2) Betex LLP v The Commissioners for HM Revenue and Customs: [2021] UKUT 0087 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Guy Brannan on 13 April 2021

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 13 April 2021

• Category: Tax
• Release date: 13 April 2021

Read full decision in (1) Daarasp LLP (2) Betex LLP v HMRC

Capital allowances – LLPs – expenditure of software licences – ambit of closure notices – valuation of software licences

Published 13 April 2021