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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Icebreaker 1 LLP v Revenue and Customs [2010] UKUT 477 (TCC) (26 January 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/477.html
Cite as: [2010] UKUT 477 (TCC), [2011] STI 372, [2011] STC 1078, [2011] BTC 1579
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Icebreaker 1 LLP v Revenue and Customs [2010] UKUT 477 (TCC) (26 January 2011)
Income Tax – whether expenditure constituted allowable deductions under section 74 of the ICTA 1988 – proper construction and application of section 74 – construction of film exploitation documentation