(1) MULLER UK AND IRELAND GROUP LLP (2) MULLER DAIRY UK LIMITED (3) ROBERT WISEMAN AND SONS LIMITED (4) TM UK PRODUCTION LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00273 (TCC)
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Trower,Judge Swami Raghavan |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Published date | 09 September 2024 |
UT Neutral citation number: [2024] UKUT 00273 (TCC)
UT (Tax & Chancery) Case Number: UT/2023/000062
Upper Tribunal
(Tax and Chancery Chamber)
Hearing venue: Rolls Building, London
Heard on: 25/26 June 2024
Judgment date: 6 September 2024
CORPORATION TAX – acquisition of intangible fixed assets and goodwill by LLP from
its members (who were each members of same corporate group) – interaction of “related
party” provisions in Part 8 CTA 2009 with Part 17 (s1259) CTA 2009 requirement to
calculate corporate partner’s profits as if trade carried on by notional UK resident
company – whether HMRC correct that ownership characteristics of such notional
company reflected ownership of LLP which meant “related party” rule breached and
debits on amortisation of assets accordingly denied– yes – appeals dismissed – appellants’
argument that changes by FA 2016 were defective and could not be remedied under Inco
Europe approach rejected on obiter basis
Before
MR JUSTICE TROWER
JUDGE SWAMI RAGHAVAN
Between
(1) MULLER UK AND IRELAND GROUP LLP
(2) MULLER DAIRY UK LIMITED
(3) ROBERT WISEMAN AND SONS LIMITED
(4) TM UK PRODUCTION LIMITED
Appellants and
THE COMMISSIONERS FOR HIS MAJESTY’S
REVENUE AND CUSTOMS
Respondents
2
Representation:
For the Appellants: Peter Trevett KC and Francis Fitzpatrick KC, Counsel, instructed by
Ernst & Young LLP
For the Respondents: Christopher Tidmarsh KC, Imran Afzal, Tomos Rees, Counsel,
instructed by the General Counsel and Solicitor for His Majesty’s
Revenue and Customs
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