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) >> Thomas William Good v Revenue and Customs [2021] UKUT 281 (TCC) (18 November 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/281.html
Cite as: [2021] UKUT 281 (TCC), [2021] STI 2837, [2022] STC 1, [2021] BTC 547

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Thomas William Good v Revenue and Customs [2021] UKUT 281 (TCC) (18 November 2021)

INCOME TAX - tax scheme relating to film distribution rights - whether non-trade business of exploiting films - taxation of Minimum Annual Payments under scheme and whether taxpayer entitled to such payments - whether loan interest payments deductible - whether statutory conditions for discovery assessments satisfied - appeal dismissed

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