[2014] UKFTT 888 (TC)

Judge J Gordon Reid QC FCIArb, Dr Heidi Poon CA, CTA, PhD

Decision released 11 September 2014

Capital allowances – Limited liability partnership – Annual investment allowance – Whether an allowable deduction in computing the profits of the partnership – Mixed partnership – Company – Whether appellant a ‘qualifying person’ – Capital Allowances Act 2001 (‘CAA 2001’), s. 38A – Income Tax Trading and Other Income Act 2005 (‘ITTOIA 2005’), s. 863 – Corporation Taxes Act 2009 (‘CTA 2009’), s. 1273(2).

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