01 December 2016

UT Decision: B & K Lavery Property Trading Partnership v HMRC

INCOME TAX — partnership return — closure notice under s 28B TMA 1970 — strike out application on basis that HMRC had conceded the only conclusion stated in the notice — whether FTT correctly identified the conclusion — appeal against refusal to strike out dismissed
Oliver Conolly and Ben Elliott, Counsel, instructed by ASM (M) Ltd (Chartered Accountants) for the Appellant
Richard Vallat, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
To see the approved Decision, click here.