Eclipse Film Partners (No. 35) LLP v The Commissioners for HM Revenue and Customs: [2013] UKUT 0639 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Sales on 20 December 2013.

Read the full decision in Eclipse Film Partners (No. 35) LLP v The Commissioners for HM Revenue and Customs: [2013] UKUT 0639 (TCC).

Carrying on a trade – Edwards v Bairstow [1956] AC 14 – R(Jones) v Firsttier Tribunal [2013] UKSC 19 – business involving the exploitation of films with a view to profit – section 609 ITTOIA.

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