[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> BCM Cayman LP and Bluecrest Capital Management Cayman Limited v Revenue and Customs [2022] UKUT 198 (TCC) (22 July 2022) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/198.html Cite as: [2022] BTC 523, [2022] STI 1188, [2022] UKUT 198 (TCC), [2022] STC 1586

[New search] [Printable PDF version] [Help]

BCM Cayman LP and Bluecrest Capital Management Cayman Limited v Revenue and Customs [2022] UKUT 198 (TCC) (22 July 2022)

CORPORATION TAX - acquisition by Cayman Islands limited partnership of interest in UK limited partnership - liability of general partner in Cayman partnership to corporation tax on certain profit allocations - whether Cayman partner entitled to tax deduction for interest on borrowings to acquire interest in UK limited partnership - appeal dismissed.