Seven Individuals v The Commissioners for HM Revenue and Customs: [2017] UKUT 0132 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 31 March 2017.

Read the full decision in Seven Individuals v The Commissioners for HM Revenue and Customs: [2017] UKUT 0132 (TCC).

INCOME TAX – Reference – whether trades carried on on a commercial basis (ss. 380, 381 and 384 ICTA 1988, and ss. 64, 66, 72 and 74 ITA 2007) – No – whether partners non-active (ss. 118ZE, 118ZH ICTA 1988 and s. 103B ITA 2007) – Yes – whether one of main purposes to obtain sideways relief (s. 74ZA ITA 2007) – Yes – Appeal dismissed

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