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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> De Silva & Anor v Revenue And Customs [2014] UKUT 170 (TCC) (15 April 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/170.html
Cite as: [2014] UKUT 170 (TCC)

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De Silva & Anor v Revenue And Customs [2014] UKUT 170 (TCC) (15 April 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

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/170.html