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.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.