Capital Allowances Case Summary – LLPs and AIA
By : Julie Davies September 26, 2014 Comments Off on Capital Allowances Case Summary – LLPs and AIA
Tax Case Summary: Drilling Global Consultant LLP v HMRC 
Release Date: 11 September 2014
Whether an LLP, whose members are an individual and a limited company is a qualifying person entitled to claim the annual investment allowance (AIA) within the meaning of s38A(3)of CAA2001.
It was held by the First-Tier Tax Tribunal that a mixed LLP, […]Read more