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
Citations:
[2021] UKUT 281 (TCC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 06 February 2022; Ref: scu.671219