DV3 RS Ltd Partnership v HMRC

Core Citations

CONSIDERS

• Marshall (Inspector of Taxes) v Kerr

REPORTED OPINION OF in

• [2012] BTC 1753
• [2013] STC 430

APPEAL RESOLVED in

• The Commissioners for HM Revenue and Customs v Dv3 RS Ltd Partnership

REVERSED in

• The Commissioners for HM Revenue and Customs v Dv3 RS Ltd Partnership
• DV3 RS LP v Revenue and Customs Commissioners

This document cites

• Marshall (Inspector of Taxes) v Kerr
• DV3 RS Ltd Partnership v HMRC
• Finance Act 2006
• Finance Act 2003