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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Published 1 December 2016