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) >> Interfish Ltd v HMRC [2013] UKUT 336 (TCC) (16 July 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/336.html
Cite as: [2013] UKUT 336 (TCC), [2013] BTC 1946, [2014] STC 79, [2013] STI 3028

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Interfish Ltd v HMRC [2013] UKUT 336 (TCC) (16 July 2013)

"TYPE OF TAX – 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’s benefaction - dual purpose of benefiting sports club and taxpayer’s trade - payments not deductible - Income and Corporation Taxes Act 1988, s 74 – appeal dismissed"

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