Daarasp Llp and Another v Revenue and Customs (Income Tax/Corporation Tax : Capital Allowances): FTTTx 13 Sep 2018

Capital allowances – LLPs – expenditure on software licences – ambit of closure notices – trading – incurring of expenditure – LLP as small enterprise – long life assets – anti-avoidance rules – main object of LLP

Citations:

[2018] UKFTT 548 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 25 October 2022; Ref: scu.632294