United Kingdom First-tier Tribunal (Tax) 14 June 2016, TC 05163 (Robert King & Others v Commissioners for Her Majesty's Revenue and Customs)

[2016] UKFTT 0409 (TC) TC05163 Appeal numbers: TC/2015/02629 TC/2015/02889  TC/2015/02884 TC/2015/02685 TC/2015/02755 TC/2015/02707 TC/2015/02921 TC/2015/03246 TC/2015/03008 INCOME TAX – Limited Liability Partnership – Whether Members of a Limited Liability Partnership entitled to declare a profit share on individual self-assessment tax returns that differ from an “incorrect” amount declared on