Daarasp and anor v HMRC
In our latest tax article, Aparna Nathan QC and Harry Sheehan provide an overview and commentary to Daarasp and anor v HMRC. The case concerned two LLPs which took part in a marketed tax avoidance scheme aimed at securing capital allowances for the acquisition of information or communications technology assets.
Aparna Nathan QC and Harry Sheehan acted in the Upper Tribunal.
A copy of the judgment can be found here.
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