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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) >> B&K Lavery Property Trading Partnership v Revenue & Customs [2016] UKUT 525 (TCC) (1 December 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/525.html
Cite as: [2016] BTC 521, [2016] UKUT 525 (TCC), [2017] STC 829

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B&K Lavery Property Trading Partnership v Revenue & Customs [2016] UKUT 525 (TCC) (1 December 2016)


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 [2015] UKFTT 470 (TC) correctly identified the conclusion — appeal against refusal to strike out dismissed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/525.html