Sword Services Ltd and others v Revenue and Customs Commissioners

Income tax – Partnership. The Administrative Court dismissed the claimants' application for judicial review of partner payment notices issued by the defendant Revenue and Customs Commissioners, under Sch 32 to the Finance Act 2014 (Sch 32). There was no distinction between general partnerships and limited liability partnerships for the purposes of Sch 32 and sufficient notice of enquiry into a tax return had been given.

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