[2026] UKUT 00219 (TCC) HM Revenue and Customs v GCH Corporation Ltd and others
Upper Tribunal Tax and Chancery decision of Mr Justice Johnson and Judge Greenbank on 12 June 2026.
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CAPITAL GAINS TAX – limited liability partnership – whether carrying on business with a view to profit – section 59A Taxation of Chargeable Gains Act 1992 – yes – appeal dismissed
PROCEDURE – whether issues raised in a respondents’ notice required permission to appeal – no – discovery assessment – section 29 Taxes Management Act 1970 – whether discovery made – yes – respondents’ cross-appeal dismissed
Updates to this page
Published 12 June 2026