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:  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
Release date: 26 January 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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