MJP Media Services Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 100(TCC)

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: [2011] UKUT 100(TCC).

Corporation Tax – deduction claimed in respect of loan relationship debit - whether transactions for the lending of money.

Help us improve GOV.UK

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