United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> MJP Media Services Ltd v HMRC [2011] UKUT 100 (TCC) (02 September 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/100.html
Cite as: [2011] UKUT 100 (TCC), [2011] STC 2290, [2011] BTC 1857

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MJP Media Services Ltd v HMRC [2011] UKUT 100 (TCC) (02 September 2011)

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

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