Jurisdiction(s):
United Kingdom

EWCA: Part 8 amortisation disallowed on LLP related‑party intangibles; s 1259 deeming imports ownership/control; FA 2016 participation effective 25 Nov 2015; drafting error corrected (Muller v HMRC)

Published on: 17 March 2026

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Muller UK and Ireland Group LLP and others v HMRC [2026] EWCA Civ 248

The second, third and fourth appellants (the Corporate Members) were part of the Muller multinational corporate group trading in dairy products. In 2013, those appellants moved their respective trades and assets, including intellectual property and goodwill, to the fourth appellant, Muller UK and Ireland Group LLP (LLP), receiving membership units in the LLP in exchange. The LLP recorded amortisation of the assets and goodwill (the Material Assets) in its accounts on a straight-line basis over five years. When calculating their taxable profits from the LLP for the 2013–18 accounting periods, the Corporate Members claimed deductions for that amortisation under Part 8 of the Corporation Tax Act 2009 (CTA 2009). HMRC rejected the claims on the footing that the Material Assets did not satisfy the Part 8 ‘gateway’ in CTA 2009, s 882(1)(b) (as then in force). That provision removed from Part 8’s scope assets obtained from a related party. While Part 8 does not expressly extend to partnerships, CTA 2009, s 1259(3) provides that, for corporation tax purposes generally, the profits of a UK resident corporate partner are deemed to be those...

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