YouTube : https://www.youtube.com/watch?v=eS-LpL-MAZs

L L P X TNT X Shaka Muv - Save Pe Strada Mea [Remix]

YouTube : https://www.youtube.com/watch?v=_mqX955Foe4

L L P X David Guetta X Voltaj - The World Is 20 [Remix]

This podcast discusses the legal proceedings of an appeal against capital gains tax assessments. Gregory Hutchings, a successful businessman, created a limited liability partnership (LLP) to trade shares and subsequently transferred loan notes to it from his company and family trusts. HMRC assessed capital gains tax on the transfers, arguing the LLP was not carrying on a trade or business with a view to profit, making it tax opaque. The Tribunal found that the LLP was indeed carrying on a business with a view to profit, meaning the transfers were capital contributions and no capital gains tax was due. The Tribunal therefore allowed the appeal.

GCH Corporation Ltd And Others v HMRC [2024] UKFTT 00922 (TC)

This podcast discusses a First-Tier Tribunal Tax Chamber appeal concerning income and capital gains tax imposed by HMRC on the sale of capital accounts in limited liability partnerships (LLPs). The appellants argue that HMRC’s application of Chapter 5 of Part 13 of ITA 2007 is incorrect because the LLPs did not carry on a trade, a prerequisite for the tax. HMRC contends that a purposive interpretation of "trade" applies, even if the LLPs were not traditionally considered to be trading entities. The Tribunal ultimately rules in favor of the appellants, determining that Chapter 5 is inapplicable due to the absence of a trade. The judgment extensively examines the complex financial transactions and the intentions behind them.

Chris Hoyle v HMRC [2024] UKFTT 1060 (TC)

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000

empty (prod. xenshel & gusuck)

Falling Down (feat. XXXTENTACION) (OG)

The podcast discusses an official judgment from the UK First-tier Tribunal Tax Chamber concerning an appeal by L.R. R&D LLP against closure notices issued by HM Revenue and Customs. The dispute centers on the disallowance of significant partnership losses claimed by the LLP, which HMRC argues arose from a tax avoidance scheme related to research and development relief. The tribunal heard evidence and arguments regarding whether the LLP was genuinely trading with a view to profit, whether its R&D expenditure was wholly and exclusively for trade purposes, if R&D relief was applicable, and the authenticity of a key agreement. Ultimately, the tribunal dismissed the LLP's appeal, concluding its activities were more akin to investment than trading.

LR R&D LLP v HMRC [2025] UKFTT 245 (TC)

LongLivePappz 🙏🏽🕊️

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Slumpz x Pappz x Lidg£ x Kid Tana - No Hook - [prod. SA Beatz] | Eng. @bpm_prodz

Plea

rip LLP swift_Nut

This podcast discusses an Approved Judgment from the Court of Appeal (Civil Division) regarding a tax dispute between London Luton Hotel BPRA Property Fund LLP and HMRC. The core issue revolves around the LLP's claim for Business Premises Renovation Allowance (BPRA), a tax relief intended to incentivize the conversion of disused properties, specifically for a former flight training center turned into a Ramada Encore hotel near London Luton Airport. The dispute centers on whether various components of the Development Sum paid by the LLP—including the Capital Amount, Interest Amount, IFA fees, Promoter fees, Franchise Costs, and Residual Amount—constitute "qualifying expenditure" incurred "on, or in connection with" the conversion work under the Capital Allowances Act 2001 (CAA 2001). The Court of Appeal overturns prior tribunal decisions, adopting a narrower construction of the phrase "in connection with," requiring a strong and close nexus to the physical works of conversion, rather than a broad connection to establishing a functioning business.

London Luton Hotel BPRA Property Fund LLP v HMRC [2023] EWCA Civ 362

@me
лакшери лайф пресент
я тону в объективе
вспышки фотокамер
ставлю роспись на могиле
я падаю так низко
лицом проломил подиум
завтра я умру
на вчера мне будет так похую
ангел смотрит свысока
надменно он изящен
лицезри старания огня
на моем плаще
ночью думал гибну
утром встало все иначе
тело по частям
малыш нарежь меня на пазлы

@esqtrp
хрусталь забудь пути к органам
раздраженный всеми посуда разбита без повода
и что мне делать лишь с проводом
мои руки перетянуты кнутом но мне поровну
я не боюсь бога кто то мне это внушил
на мне намбернайна поло невозможно жить
21 рубец на коже это luxury
я пролетел модный дом бутик будто этажи

@givememargiela
лакшери лайф презент я не хочу говорить с ними
выпей мою кровь как в японии порнофильмы
давай покажем всем как сдохнем прям в прямом эфире
ты разрезаешь меня лезвием naming рапира
ты так прекрасна в этом платье cdg
неважно все это прожил или то просто сон
важнее то что мой разум зашедший горизонт
я не мог уснуть когда я падал на мраморный пол
я упал головой
твои порезы на руках могут скопировать всю боль
я больше не могу дышать я растекся красным вином
я больше не отвечу знаешь я не возьму телефон

лакшери лайф презент @whykley @me

Originally uploaded September 22, reloaded October 5th.
Wednesday, September 17th, MBN was on the road to Detroit for CAR - the Center for Automotive Research's  60th annual Management Briefing Seminars. The event moved from The Grand Traverse Resort & Spa to Michigan Central the refurbished railroad hub in the city.

This interview was with Thomas V. Alongi, CPA, Partner, UHY LLP, Sterling Heights, MI.

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Overview of CAR MBS & 2025 Edition:

The Center for Automotive Research (CAR) returns with its flagship Management Briefing Seminars (MBS) 2025, scheduled for September 15–17 in Detroit, hosted in the iconic Michigan Central Station. This relocation signals a bold renewal, marrying automotive heritage with forward-looking mobility innovation.
The MBS platform is built to convene leaders across original equipment manufacturers (OEMs), suppliers, mobility services, government, and infrastructure, enabling connection at the nexus of policy, technology, and business strategy.

CAR’s 2025 tagline—“a new era, a new home”—underscores the intent to redefine expectation. MBS is positioning itself not merely as an industry conference, but as a decision-making engine: the place where executives, strategists, and policymakers gather to debate the future of mobility under one roof.

Content will explore major disruptions in the sector: electrification, autonomous systems, infrastructure, regulatory reform, and sustainable business models. Panel sessions and keynotes will examine how shifting global competition, supply chain sovereignty, and policy uncertainty challenge legacy businesses — and empower new entrants.

The agenda promises curated sessions across themes: policy and regulation, technology foresight, industry transformation, and strategic planning. CAR will deliver resources through the Whova app and partner portals — slides, video, and supplemental materials — ensuring attendees can revisit content long after the event.

Selecting Detroit and Michigan Central Station is deeply symbolic. It reflects a belief in returning to the roots of American mobility while leaning into reinvention. The venue choice embodies the tension the industry faces: honoring legacy while disrupting its own foundations.

For businesses and stakeholders, MBS 2025 offers several tangible value propositions:

Policy Intelligence: gain insights into regulatory trends, infrastructure planning, and legislative shifts critical to mobility investments.

Strategic Exposure: thought leadership, scenario planning, and competitive benchmarking beyond daily operations.

Network Leverage: depth of access — from OEM C-suite to technology firms to government actors — opening doors for partnerships, investment, and collaboration.

Content Longevity: recorded keynotes, slides, and materials will endure, making MBS a reference resource, not just a live event.

Ecosystem Alignment: bringing together fragmented actors in mobility to foster alignment around standards, strategy, and shared goals.

Challenges remain. The agenda is still in flux, meaning attendees must remain adaptable. Logistics of Detroit, legacy industry expectations, and maintaining inclusion for smaller firms will require careful curation and execution by CAR.

In short, MBS 2025 aims to be more than a conference — it wants to be a turning point in mobility strategy. By marrying Detroit’s symbolism with future-forward content, CAR seeks to reset how the auto/ mobility ecosystem convenes, defines direction, and collectively moves forward in an era of rapid transformation.

MBN On The Road | Thomas V. Alongi, CPA, UHY  - CAR - 60th Management Briefing Seminars

you dont know me V4 (unreleased)

This podcast discusses the United Kingdom Supreme Court judgment detailing an appeal between HMRC and several Limited Liability Partnerships (LLPs) regarding a contested tax-avoidance scheme. The core dispute centered on whether the LLPs were entitled to claim First Year Allowances for capital expenditure on software rights, where 75% of the supposed purchase price was financed via complex, interest-free, non-recourse loans that immediately recycled funds through a pre-ordained banking loop. This raised the critical expenditure issue: whether the LLPs genuinely incurred the full cost of the software when the majority of the money did not reach the vendor for the purpose of acquisition. Furthermore, the court considered a procedural issue concerning the proper scope of a taxpayer appeal following an uninformative closure notice issued by HMRC during the investigation process. The Supreme Court ultimately ruled in favor of HMRC on the expenditure issue, limiting the qualifying allowances to the 25% cash component, while also dismissing the LLPs' cross-appeal on the procedural point.

HMRC v Tower MCashback LLP 1 and another [2011] UKSC 19

WHEN YOU ARE NOTHING, YOU CAN BECOME ANYTHING

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