Eclipse Film Partners (No 35) Llp v HMRC: UTTC 20 Dec 2013

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

[2013] UKUT 639 (TCC), [2014] BTC 503, [2014] STC 1114
England and Wales
See AlsoHM 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