UTTC Carrying on a trade – Edwards v Bairstow  AC 14 – R(Jones) v First-tier Tribunal  UKSC 19 – business involving the exploitation of films with a view to profit – section 609 ITTOIA
 UKUT 639 (TCC),  BTC 503,  STC 1114
England and Wales
See Also – HM Revenue and Customs v Eclipse Film Partners No35 Llp UTTC 22-Mar-2013
UTTC Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying . .
Lists of cited by and citing cases may be incomplete.
Income Tax, Media
Updated: 29 November 2021; Ref: scu.521030