A round up of other news this week.
The Upper Tribunal (UT) has dismissed the taxpayer’s appeal in The Brain Disorders Research Limited Partnership and another v HMRC  UKUT 176 (TCC). This case considered R&D partnership tax deferral planning which the First-tier Tribunal (FTT) had concluded was a sham. The UT held that the FTT was entitled to reach this conclusion and notably also held that dishonesty is not required for a sham to exist.
UK brands continue to lag significantly behind their US counterparts on customer experience, according to new research by KPMG Nunwood.