TC09593 - [2025] UKFTT 00892 (TC)

Case Number: TC09593

Tribunal Hearing Centre

Taylor House

Rosebery Avenue

London

Appeal reference: TC/2022/02200

INCOME TAX - PARTNERSHIP - Film Scheme - Closure Notice disallowed entirety of Year 1 claimed loss - Whether a valid Notice of Enquiry had been given to the nominated partner?- Yes - Appeal dismissed

HEARING IN ABSENCE

COSTS - Failure of Appellant's representative to appear

Judgment date: 24 July 2025

Before

TRIBUNAL JUDGE CHRISTOPHER MCNALL

MR MICHAEL BELL

Between

SOVEREIGN CORPORATE LTD

(as the Nominated Partner of

CORONATION FILM PARTNERS LLP)

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: No appearance or representation

For the Respondents: Ms Louise Gray, an HMRC litigator

DECISION