BCM Cayman LP & anr (appellants) v HM Revenue and Customs (respondent)
Tuesday 25 – Wednesday 26 July 2023
By Appellant’s Notice filed on 24 October 2022, the first and second appellants, (BCM Cayman LP and BlueCrest Capital Management Cayman Limited respectively) appeal the decision of the Upper Tribunal (Tax and Chancery) dated 22 July 2022.
Background – Cayman Partnership and BlueCrest appealed to the First Tier Tribunal against the closure notices and discovery assessment issued by HM Revenue and Customs on 31 March 2017, in respect of the accounting periods from that ended 30 November 2007 to that ended 31 December 2015 (inclusive).
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