Muller UK and Ireland Group LLP, Muller Dairy UK Limited, Robert Wiseman and Sons Limited, TM UK Production Limited (Appellant) v The Commissioners for His Majesty’s Revenue and Customs
Tuesday 3 February 2026
Muller UK and Ireland Group LLP, Muller Dairy UK Limited, Robert Wiseman and Sons Limited, TM UK Production Limited (Appellant) v The Commissioners for His Majesty’s Revenue and Customs (Respondent) (external link)
The central issue was whether Corporation Tax Act 2009 (“CTA 2009”) s 1259, which requires partnership profits to be calculated as if earned by a UK‑resident “notional company” where any partner is a company subject to UK corporation tax, also imports the CTA 2009 Part 8 intangible‑asset rules, including the related‑party exception that restricts deductions for debits on intangibles acquired from related parties.
The appellants argued that the corporate LLP members could not be related parties because s 1259 required only the assumption that the notional company carried on the LLP’s trade, not that it had owners, controllers or constitutional documents. They contended the First-Tier Tribunal (“FTT”) erred in treating LLP membership rights as equivalent to ownership or control of the notional company.
The Upper Tribunal (“UT) upheld the FTT’s decision. However, the UT emphasised that only attributes necessary for the profit computation should be deemed, not all characteristics of an actual company.
The appeals were dismissed. Permission to appeal was refused by the Upper Tribunal on 30 October 2024. The Appellants appealed to the Court of Appeal.
View Hearing: