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Decision Number: |
TC 02491 |
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Appellant:
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The Partners of the Vaccine Research Ltd Partnership and Lionel Patrick Vaughan |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Dr David W WILLIAMS
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Date Of Decision:
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27/12/2012 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Capital allowances |
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Notes:
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Capital allowances – research and development allowances for expenditure
on vaccine research and development – claim by partners of limited
partnership – whether arrangements a sham – whether partnership trading
– whether partners entitled to loan interest |
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Decision(s) to Download:
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TC02491.pdf 
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