[2018] UKUT 69 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

The appeal against this decision is reported at [2020] BTC 12.

The Hon Mr Justice Arnold and Judge Charles Hellier

Decision released 4 April 2018

Corporation tax – Purchase by traders of partnership interests and contributions to capital – Whether capital or revenue expenditure – Whether wholly and exclusively for purposes of trade.

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