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.

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

Published 1 December 2016