Interfish Ltd v The Commissioners for HM Revenue and Customs: [2013] UKUT 0336 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss on 16 July 2013.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 16 July 2013

Read the full decision in Interfish LTD v The Commissioners for HM Revenue and Customs: [2013] UKUT 0336 (TCC).

TYPE OF TAX – Corporation tax - deductibility of expenditure - sponsorship payments intended to improve fortunes of sports club- expectation of trade benefits principally as a result of recognition by others involved with the club of taxpayer’s benefaction - dual purpose of benefiting sports club and taxpayer’s trade - payments not deductible - Income and Corporation Taxes Act 1988, s 74 – appeal dismissed.

Published 1 December 2016