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Income tax – Loss relief. The Court of Appeal, Civil Division, dismissed the claimant taxpayers' appeal against the dismissal of their claim for judicial review of the defendant Revenue and Customs Commissioners' (the Revenue) amendments to their tax returns, by which the Revenue declined to accept their claims for loss relief in relation to their investments in certain film partnerships. Among other things, the court rejected the taxpayers' procedural arguments to the effect that the Revenue had not been entitled to enquire into the individual taxpayers' tax returns for the years 02, pursuant to the combined effect of ss 9A and 12AC(3) of the Taxes Management Act 1970, or, as a result of such enquiries, and a subsequent partnership settlement agreement, to amend such returns pursuant to ss 50(9) and 54 of the Act.
Income tax – Loss relief. The Court of Appeal, Civil Division, dismissed the claimant taxpayers' appeal against the dismissal of their claim for judicial review of the defendant Revenue and Customs Commissioners' (the Revenue) amendments to their tax returns, by which the Revenue declined to accept their claims for loss relief in relation to their investments in certain film partnerships. Among other things, the court rejected the taxpayers' procedural arguments to the effect that the Revenue had not been entitled to enquire into the individual taxpayers' tax returns for the years 02, pursuant to the combined effect of ss 9A and 12AC(3) of the Taxes Management Act 1970, or, as a result of such enquiries, and a subsequent partnership settlement agreement, to amend such returns pursuant to ss 50(9) and 54 of the Act.
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