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R Ashton v HMRC

In R Ashton v HMRC [2016] UKFTT 727 (27 October 2016) the FTT found that despite the filing of partnership returns over several tax years no partnership had existed.

Karate World a martial arts business had begun as a sole trader business. In 2003 in order to grow the business its proprietor had set up a partnership with a number of employees including Mr Ashton.

From 2003 partnership returns were submitted and Mr Ashton submitted self-assessment returns as a partner. HMRC opened an enquiry into Mr Ashton’s 2011 return and raised assessments for understatements of tax. Mr Ashton appealed on the basis that he was not a partner in Karate World but an employee.

Mr Ashton’s evidence was that he did not enter into a written partnership agreement and that there were no partnership meetings to discuss the business of the...

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