Thomas William Good v The Commissioners for HM Revenue and Customs [2021] UKUT 0281 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Judge Thomas Scott on 18 November 2021
Read full decision in
INCOME TAX 鈥� tax scheme relating to film distribution rights 鈥� whether non-trade business of exploiting films 鈥� taxation of Minimum Annual Payments under scheme and whether taxpayer entitled to such payments 鈥� whether loan interest payments deductible 鈥� whether statutory conditions for discovery assessments satisfied 鈥� appeal dismissed
Updates to this page
Published 24 November 2021