Interfish Ltd v The Commissioners for HM Revenue and Customs: [2013] UKUT 0336 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Birss on 16 July 2013.
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TYPE OF TAX 鈥� Corporation tax - deductibility of expenditure - sponsorship payments intended to improve fortunes of sports club- expectation of trade benefits principally as a result of recognition by others involved with the club of taxpayer鈥檚 benefaction - dual purpose of benefiting sports club and taxpayer鈥檚 trade - payments not deductible - Income and Corporation Taxes Act 1988, s 74 鈥� appeal dismissed.
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Published 1 December 2016