Eclipse Film Partners (No. 35) LLP v The Commissioners for HM Revenue and Customs: [2013] UKUT 0639 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Sales on 20 December 2013.
Read the full decision in .
Carrying on a trade 鈥� Edwards v Bairstow [1956] AC 14 鈥� R(Jones) v Firsttier Tribunal [2013] UKSC 19 鈥� business involving the exploitation of films with a view to profit 鈥� section 609 ITTOIA.
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Published 1 December 2016