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) >> Acornwood LLP v Revenue And Customs [2016] UKUT 361 (TCC) (4 August 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/361.html
Cite as: [2016] STC 2317, [2016] BTC 517, [2016] UKUT 361 (TCC)

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Acornwood LLP v Revenue And Customs [2016] UKUT 361 (TCC) (4 August 2016)

Income Tax – loss relief – arrangements for exploitation of intellectual property rights – whether first-year losses incurred – whether large part of money paid for exploitation of rights or purchase of guaranteed income stream – whether remainder used within first accounting year and allowable loss in that year –appeals against First-tier Tribunal dismissed

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