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) >> Eclipse Film Partners (No. 35) LLP v HMRC [2013] UKUT 639 (TCC) (20 December 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/639.html
Cite as: [2013] UKUT 639 (TCC), [2014] STC 1114, [2014] BTC 503

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Eclipse Film Partners (No. 35) LLP v HMRC [2013] UKUT 639 (TCC) (20 December 2013)

"Carrying on a trade – Edwards v Bairstow [1956] AC 14 – R(Jones) v First-tier Tribunal [2013] UKSC 19 – business involving the exploitation of films with a view to profit – section 609 ITTOIA "

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