Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 2 September 2011.
Read the full decision in MJP Media Services Limited v The Commissioners for HM Revenue and Customs:  UKUT 100(TCC).
Corporation Tax – deduction claimed in respect of loan relationship debit - whether
transactions for the lending of money.
Release date: 2 September 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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