Icebreaker 1 Llp v Revenue and Customs: UTTC 26 Jan 2011

Income Tax – whether expenditure constituted allowable deductions under section 74 of the ICTA 1988 – proper construction and application of section 74 – construction of film exploitation documentation

Citations:

[2010] UKUT 477 (TCC), [2011] STC 1078, [2011] BTC 1579, [2011] STI 372

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 23 March 2022; Ref: scu.440795