House of Lords.

Judgments delivered 15 May 1986.

Income tax – Partnership – Relief – Trading losses – Limited partner as taxpayer – Whether taxpayer’s entitlement to income tax relief for losses limited to amount of capital contributed to partnership – Income and Corporation Taxes Act 1970, sec. 168.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.