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(1) DAARASP LLP (2) BETEX LLP V THE COMMISSIONERS FOR HM REVENUE AND CUSTOMS: [2021] UKUT 0087 (TCC) Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Guy Brannan
on 13 April 2021 Read full decision in (1) Daarasp LLP (2) Betex LLP v HMRC Capital allowances – LLPs – expenditure of software licences – ambit of closure notices – valuation of software
licences UPDATES TO THIS PAGE Published 13 April 2021
