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:  UKUT 0639 (TCC).
Carrying on a trade – Edwards v Bairstow  AC 14 – R(Jones) v Firsttier
Tribunal  UKSC 19 – business involving the exploitation of films
with a view to profit – section 609 ITTOIA.
Release date: 20 December 2013
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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