Q&As

Where a discovery amendment has been made to the tax return of a dissolved, trading limited liability partnership under section 30B of the Taxes Management Act 1970, how can this be appealed?

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Produced in partnership with Denis Edwards of Normanton Chambers
Published on: 23 April 2021
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Section 30B of the Taxes Management Act 1970 (TMA 1970) permits HMRC, subject to various conditions, to amend a Partnership’s tax return so as to correct errors. TMA 1970, ss 30(8) and 31(1)(c) confer a right of appeal to the First-tier Tax Tribunal against the amendment to the tax return.

Where a Limited liability partnership (LLP) has been Dissolved or wound up, it no longer has legal personality. This means that it can no longer exercise legal rights, including rights of appeal. However, much of the

Denis Edwards
Denis Edwards

Denis Edwards practises in all areas of Public law, EU Law and Environmental Law. His extensive public law and judicial review practice includes all of the fields of local government law, including planning, education law and community care. His EU law practice includes environmental law, public procurement, VAT, the four freedoms and social security law.

Denis has represented both claimants and defendants, including central and local government in numerous judicial review claims and appeared in courts and tribunals at all levels, including the Supreme Court, House of Lords, Court of Appeal, High Court, Upper Tribunal, First Tier Tribunal and Employment Tribunal. He has extensive experience of acting for and advising claimants and regulatory bodies in several areas governed by EU law, including VAT, health and safety at work, environmental law, food law, data protection and information law. He has particular specialisms on the implications of VAT for land and also in all areas of marine licensing and planning, including harbour orders.

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Jurisdiction(s):
United Kingdom
Key definition:
Dissolved definition
What does Dissolved mean?

In relation to a company, where that company ceases to exist as a legal entity at companies house.

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