The First De Sales Ltd Partnership and Others v Revenue and Customs: UTTC 27 Nov 2018

PROCEDURE – application to strike out – whether appeals have a reasonable prospect of success – construction of section 225 ITEPA 2003 – whether FTT wrong to conclude that, on evidence available, appellants had no reasonable prospect of success – appeal dismissed

[2018] UKUT 396 (TCC), [2018] WLR(D) 726
England and Wales

Taxes Management

Updated: 19 November 2021; Ref: scu.632161