Icebreaker 1 LLP v The Commissioners for HM Revenue and Customs: [2010] UKUT 477 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Vos on 26 January 2011.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
26 January 2011

Read the full decision in Icebreaker 1 LLP v The Commissioners for HM Revenue and Customs: [2010] UKUT 477 (TCC).

Income Tax whether expenditure constituted allowable deductions under section 74 of the ICTA 1988 proper construction and application of section 74 construction of film exploitation documentation.

Updates to this page

Published 1 December 2016