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Decision Number: |
TC 01200 |
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Appellant:
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Mark Higgins Rallying (a firm) |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Peter KEMPSTER
|
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Date Of Decision:
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20/05/2011 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Profits |
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Notes:
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Partnership – place of control and management – whether non-UK domiciled partner entitled to remittance basis for his share of firm’s non-UK source income – s 112(1A) ICTA 1988 |
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Decision(s) to Download:
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TC01200.doc 
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