The Commissioners for HM Revenue and Customs v McLaren Racing Limited: [2014 UKUT 0269 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Sinfield on 17 June 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v McLaren Racing Limited: [2014 UKUT 0269 (TCC).

CORPORATION TAX – whether penalty imposed by Formula One governing body for breach of its non-statutory code deductible in computing profits to be charged to corporation tax - held no - appeal allowed.

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