Thomas William Good v The Commissioners for HM Revenue and Customs [2021] UKUT 0281 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Judge Thomas Scott on 18 November 2021
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INCOME TAX – tax scheme relating to film distribution rights – whether non-trade business of exploiting films – taxation of Minimum Annual Payments under scheme and whether taxpayer entitled to such payments – whether loan interest payments deductible – whether statutory conditions for discovery assessments satisfied – appeal dismissed
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Published 24 November 2021