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United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Clavis Liberty Fund 1 LP v Revenue and Customs (INCOME TAX : tax avoidance scheme) [2017] UKUT 418 (TCC) (19 October 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/418.html Cite as: [2017] UKUT 418 (TCC) |
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Clavis Liberty Fund 1 LP v Revenue and Customs (INCOME TAX : tax avoidance scheme) [2017] UKUT 418 (TCC) (19 October 2017)
INCOME TAX - tax avoidance scheme - Partnership purchasing rights to dividends and receiving dividends - whether the purchase of dividend rights and receipt of dividends were transactions in the course of that trade - held no - whether certain fees in respect of tax advice were a deductible trading expense - held no - appeal dismissed.
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