References: [2013] UKUT 639 (TCC), [2014] BTC 503, [2014] STC 1114
Links: Bailii
UTTC 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
