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.

Published 1 December 2016