B & K Lavery Property Trading Partnership v The Commissioners for HM Revenue and Customs: [2016] UKUT 0525 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Falk on 1 December 2016.
Read the full decision in .
INCOME TAX — partnership return — closure notice under s 28B TMA 1970 — strike out application on basis that HMRC had conceded the only conclusion stated in the notice — whether FTT correctly identified the conclusion — appeal against refusal to strike out dismissed
Published 14 February 2017