INCOME TAX – CORPORATION TAX – Mixed Partnership Rules – Sections 805A-E Income Tax (Trading and Other Income) Act 2005 – s805C – increase in the profit share of an individual partner by so much of the amount of the corporate partner’s profit share is attributable to the individual’s power to the enjoy the corporate’s profit share – appeal dismissed
Citations:
[2021] UKUT 133 (TCC)
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 14 April 2022; Ref: scu.665560