Peter Eley appealed on behalf of the partnership against amendments to the partnership accounts. He claimed that his three grandchildren (aged ten nine and two) were partners in the partnership.
A week before the appeal was due to be heard by the Special Commissioners the appellant said he proposed to withdraw the appeal. However he neither withdrew nor appeared at the hearing. At the hearing HMRC said there was no evidence that the grandchildren were partners and that the appellant should bear the costs of the appeal on the basis that he had behaved 'wholly unreasonably in connection with the hearing'.
The Special Commissioner concluded that the grandchildren were not partners in the partnership. For example their names were not on the partnership note paper the bankers were unaware that they were partners there was no partnership agreement and there was no...
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