Icebreaker 1 LLP v 皇冠体育app Commissioners for HM Revenue and Customs: [2010] UKUT 477 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Vos on 26 January 2011.
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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.