The Partners of The Vaccine Research Ltd Partnership and Another v Revenue and Customs: FTTTx 27 Dec 2012

FTTTx Capital allowances – research and development allowances for expenditure on vaccine research and development – claim by partners of limited partnership – whether arrangements a sham – whether partnership trading – whether partners entitled to loan interest

Citations:

[2013] UKFTT 73 (TC)

Links:

Bailii

Corporation Tax

Updated: 14 November 2022; Ref: scu.472278