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Drilling Global Consultant Llp v Revenue and Customs: FTTTx 11 Sep 2014

FTTTx CAPITAL ALLOWANCES – Limited liability partnership; Annual Investment Allowance; whether an allowable deduction in computing the profits of the partnership; mixed partnership; company; whether Appellant a ‘qualifying person’; Capital Allowances Act 2001 section 38A; Income Tax Trading and Other Income Act 2005 section 863; Corporation Taxes Act 2009 section 1273 (2) [2014] UKFTT 888 … Continue reading Drilling Global Consultant Llp v Revenue and Customs: FTTTx 11 Sep 2014

Ingenious Games Llp and Others v Revenue and Customs:: UTTC 26 Jul 2019

INCOME TAX AND CORPORATION TAX — LLPs established to carry on activities relating to the production of films and games – individual members of the LLPs making capital contributions for membership – funding also coming from commissioning distributor – Whether activities carried on by the LLPs constituted a trade – Whether activities of the LLPs … Continue reading Ingenious Games Llp and Others v Revenue and Customs:: UTTC 26 Jul 2019

Gouriet v Union of Post Office Workers: HL 26 Jul 1977

The claimant sought an injunction to prevent the respondent Trades Union calling on its members to boycott mail to South Africa. The respondents challenged the ability of the court to make such an order. Held: The wide wording of the statute did not mean that the courts had, in effect, limitless powers to grant interlocutory … Continue reading Gouriet v Union of Post Office Workers: HL 26 Jul 1977

Revenue and Customs v Invercylde Property Renovation Llp and Another: UTTC 27 May 2020

INCOME TAX – limited liability partnerships – Income Tax (Trading and Other Income) Act 2005, section 863 – whether HMRC had power to open enquiry under Taxes Management Act 1970, section 12AC – whether any enquiry should have been made under . .