Keyword

partnership-profits

2 decisions turning on partnership-profits.

G Pratt & Sons v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)24 Jun 2011[2011] UKFTT 416 (TC)Added 6 Aug 2026

The appellant, G Pratt & Sons, is a family farm partnership which has been in the same family since the 1880s and whose output is 90% liquid milk, the remainder beef, eggs and arable produce. The working buildings are grouped…

Darren Demetriou v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)15 Jun 2011[2011] UKFTT 394 (TC)Added 6 Aug 2026

The appellant, Darren Demetriou, was a partner in the solicitors' firm Hunt & Hunt from 2000 until 31 August 2005. He accepted that he had caused money to be transferred to a client of the firm to which that client was not…

set-off wholly-and-exclusively partnership-profits income-tax tax-appeals