Icebreaker 1 LLP v The Commissioners for HM Revenue and Customs: [2010] UKUT 477 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Vos on 26 January 2011.

Read the full decision in Icebreaker 1 LLP v The Commissioners for HM Revenue and Customs: [2010] UKUT 477 (TCC).

Income Tax whether expenditure constituted allowable deductions under section 74 of the ICTA 1988 proper construction and application of section 74 construction of film exploitation documentation.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.