The Upper Tribunal in Seven Individuals v Revenue and Customs [2017] UKUT 132 has dismissed appeals by seven representative members of the Icebreaker limited liability partnerships (LLPs) against the decision of the FTT in Acornwood LLP V HMRC [2014] UKFTT 416. This confirms the FTT's finding that sideways loss relief was not available to individual members.
展开▼
机译:最高法院在“七个人诉税务与海关[2017]”一案中驳回了破冰案有限责任合伙企业(LLP)的七名代表成员针对ATT和FTC在Acornwood LLP V HMRC [2014] UKFTT 416一案中作出的上诉的决定。 FTT的结论是,单个成员无法获得横向损失救济。
展开▼