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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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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] BTC 1857,
[2011] UKUT 100 (TCC),
[2011] STC 2290
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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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