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.