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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> The Brain Disorders Research Ltd Partnership & Anor v Revenue and Customs (INCOME TAX — tax avoidance scheme) [2017] UKUT 176 (TCC) (8 May 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/176.html Cite as: [2017] UKUT 176 (TCC), [2017] BTC 516, [2017] STC 1170

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The Brain Disorders Research Limited Partnership and Neil Hockin v Revenue and Customs (INCOME ) [2017] UKUT 176 (TCC) (8 May 2017)

INCOME TAX — tax avoidance scheme — capital allowances — CAA s 437 — whether FTT entitled to find sham — yes — whether Appellants entitled to relief for sum notionally spent on research when true expenditure much less — no — whether partnership trading — no — appeal dismissed

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