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) >> Revenue And Customs v McLaren racing Ltd [2014] UKUT 269 (TCC) (17 June 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/269.html
Cite as: [2014] STC 2417, [2014] BTC 518, 82 TC 345, [2014] UKUT 269 (TCC), [2014] STI 2288

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Revenue And Customs v McLaren racing Ltd [2014] UKUT 269 (TCC) (17 June 2014)

CORPORATION TAX – whether penalty imposed by Formula One governing body for breach of its non-statutory code deductible in computing profits to be charged to corporation tax - held no - appeal allowed

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