De Silva and Another, Regina (on The Application of) v HM Revenue and Customs: CA 2 Feb 2016

Arden, Gloster, Simon LJJ
[2016] BTC 6, [2016] EWCA Civ 40, [2016] STC 1333, [2016] STI 303
Bailii
Finance (No 2) Act 1992 42, Taxes Management Act 1970 12AC(1)
England and Wales
Citing:
Appeal fromDe Silva and Another v Revenue and Customs UTTC 15-Apr-2014
Film partnerships – partnership trading losses – inclusion of trading losses in partners’ self-assessment tax returns – claims to utilise those losses for carry back relief- means of challenge available to HMRC . .

Cited by:
Appeal fromDe Silva and Another, Regina (on The Application of) v Revenue and Customs SC 15-Nov-2017
The appellants had entered into certain partnerships designed to mitigate liability too income tax by creating trading losses through investments in films. HMRC rejected the claims. HMRC then sought to backdate adjustments to the carry-back claims . .

These lists may be incomplete.
Updated: 19 April 2021; Ref: scu.559419