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Decision Number: |
TC 00520 |
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Appellant:
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Interfish Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Nicholas PAINES QC
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Date Of Decision:
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13/05/2010 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Profits |
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Notes:
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Corporation tax - deductibility of expenditure - sponsorship payments intended to improve fortunes of sports club - expectation of trade benefits principally as a result of recognition by others involved with the club of taxpayer’s benefaction – dual purpose of benefitting sports club and taxpayer’s trade – payments not deductible - Income and Corporation Taxes Act 1988, s 74 |
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Decision(s) to Download:
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TC00520.doc 
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